Will individual landlord taxpayers be able to claim a 199A 20% deduction of net rental income? The question begs clarity. At a meeting with the IRS, advocates said proposed Section 199A regulations should clearly state that all rental real estate is a trade or business. Politico has a good article on this issue: https://www.politico.com/newsletters/morning-tax/2018/10/17/desperately-seeking-clarity-377393