Terms Starting with Q
16 terms
QBI Deduction
The QBI deduction allows owners of pass-through entities and rental properties to deduct up to 20% of their qualified business income from federal taxable income under Section 199A of the Internal Revenue Code.
QMI Play
The QMI play is an investment strategy that targets builder quick move-in homes—completed or near-completion spec inventory—purchased at 5-10% discounts to capture instant equity and immediate rental income with no construction wait.
Qualified Business Income (QBI)
The Qualified Business Income (QBI) deduction — created by the Tax Cuts and Jobs Act under IRC §199A — lets owners of pass-through businesses deduct up to 20% of qualified business income, giving real estate investors who qualify a significant reduction in effective tax rate without any additional capital deployed.
Qualified Intermediary
A Qualified Intermediary (QI) is a legally required, independent third party in a 1031 exchange who holds the proceeds from your relinquished property sale and uses them to acquire the replacement property on your behalf — keeping you from ever touching the funds, which would trigger the capital gains tax you're trying to defer.
Qualified Intermediary (1031)
A Qualified Intermediary (QI) is the independent third party who holds your sale proceeds during a 1031 exchange, acquiring and transferring property on your behalf so you never "constructively receive" the money — which would immediately trigger capital gains tax.
Qualified Mortgage
A Qualified Mortgage (QM) is a home loan that meets specific underwriting standards set by the Consumer Financial Protection Bureau (CFPB), ensuring the lender verified the borrower's ability to repay and the loan excludes risky features banned after the 2008 financial crisis.
Qualified Opportunity Zone (QOZ)
A Qualified Opportunity Zone (QOZ) is a federally designated census tract — classified as economically distressed under IRS criteria — where real estate investments can qualify for major capital gains tax incentives created by the Tax Cuts and Jobs Act of 2017 (IRC §1400Z).
Quantitative Easing
Quantitative easing (QE) is when the federal-reserve buys government and mortgage-backed securities to inject money into the economy and push long-term rates (including mortgage-rate) down—a monetary-policy tool used when federal-funds-rate is already near zero.
Quarterly Report
A quarterly report is a financial summary covering a single three-month period — Q1 (Jan–Mar), Q2 (Apr–Jun), Q3 (Jul–Sep), or Q4 (Oct–Dec) — showing income, expenses, cash flow, and operating results for a property or portfolio.
Quick Sale
A quick sale is selling a renovated property in a short period—often days or weeks—reducing holding costs and protecting flip profit.
QuickBooks for Real Estate Investors
QuickBooks is Intuit's small business accounting software — the most widely used bookkeeping platform for real estate investors who manage portfolios through LLCs, S-corps, or partnerships.
Quiet Enjoyment
Quiet enjoyment is a tenant's legal right to occupy their rental unit without interference from the landlord or anyone claiming rights through the landlord — an implied promise in every lease that the tenant can use the property undisturbed for the full term.
Quiet Title
A quiet title action is a lawsuit that establishes clear ownership of a property by resolving competing claims, recording gaps, or other defects clouding the title search.
Quiet Title Action
A quiet title action is a court proceeding to establish clear title when clouds on title or disputed claims exist—the court hears evidence and issues a judgment that quiets (resolves) the claims.
Quiet Zoning Revolution
The Quiet Zoning Revolution describes the accelerating nationwide movement to reform single-family zoning restrictions, enabling denser "missing middle" housing types (duplexes, triplexes, fourplexes, ADUs) on formerly single-family lots, creating transformative investment opportunities.
Quitclaim Deed
A quitclaim deed transfers whatever interest the seller (grantor) has in the property to the buyer (grantee)—with no warranties, covenants, or guarantees about the title.