the IRS safe harbor as set for in REV PROC 2019-38
https://www.irs.gov/newsroom/irs-finalizes-safe-harbor-to-allow-rental-real-estate-to-qualify-as-a-b...
note :Qualifying rental services include advertising, negotiating lease agreements, due diligence of tenant applications, rent collection, maintenance and repairs, and supervision of employees and independent contractors. Investment and financial analysis activities do not qualify as “rental services” for purposes of the safe harbor, nor do hours traveling to and from the rental properties.
