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AdviceRental Real Estate
By robern
Category: Advice. Viewed 622 times. Created January 2014.     Disclaimer.   
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Rental Real Estate Passive or Non-Passive?

               
Self-Rental to material participating entity?
YES
Net Rental Income?
YES
Passive but may be able to deduct up to 25k
 
 

NO


NO






 
Non-Passive
 
 
 









Active Participation? (management decisions and at least 10 % ownership)
YES
Real Estate Professional? (750 hrs in RE and >50% time in RE)
YES
Material Participation in individual activity? (generally 500 hrs or participation constitutes substantially all of participation by all individuals or is more than 100 hrs and no other individual particaptes more)
YES
Non-Passive
 

NO




NO




Passive but may be able to deduct up to 25k
 
NO
Grouping?
YES
Non-Passive