@pauw123 wrote:
I'm not a real estate dealer, I am developing the land from scratch: buying the raw land, doing a subdivision, paying permits, architects, town, doing the infrastructure, building the houses and finally selling them...
What you wrote is virtually the very definition of a real estate dealer. You're in the business of developing and selling real estate.
Real estate dealer.
You are a real estate dealer if you are engaged in the business of selling real estate to customers with the purpose of making a profit from those sales. Rent you receive from real estate held for sale to customers is subject to SE tax.
