算，你们就是个体户或者合伙人都是经营方式

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

如果你不说你是business，IRS不管你的经营方式，因为是schedule E。

如果你报QBI，就是说你这个是business，IRS对于夫妻店是个体户还是合伙人，是有讲究的。你需要去找一个会计具体谈一下。

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