Your rental activity is a passive activity even if you actively participated. The rental activity is reported on Schedule E and passive losses are suspended if your MAGI exceeds $150k.
The rental activity can only be a non-passive activity if you are a real estate professional.
You qualify as a real estate professional for the tax year if you meet both of the following requirements.
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More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate.
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You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate.
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