RobertB4444
Expert Alumni

Deductions & credits

The aggregation idea says that the businesses are substantially linked.  If you are a real estate professional and then also renting a house then they are substantially linked.  If you are not a real estate professional, then they should not be aggregated.

 

If you are aggregating, then the statement consists of a description of each trade or business and the name and EIN of each trade or business.  

 

@Matt18 

 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"