算，你們就是個體戶或者合夥人都是經營方式

https://www.irs.gov/newsroom/irs-finalizes-safe-harbor-to-allow-rental-real-estate-to-qualify-as-a-business-for-qualified-business-income-deduction

如果你不說你是business，IRS不管你的經營方式，因為是schedule E。

如果你報QBI，就是說你這個是business，IRS對於夫妻店是個體戶還是合夥人，是有講究的。你需要去找一個會計具體談一下。

https://www.irs.gov/faqs/small-business-self-employed-other-business/entities/entities