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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