Ya know, I myself have three rental properties that I've owned for 25 plus years now. I can tell you right now that there is no way on earth that you are going to convince anyone, especially the IRS, that you spend more than 50% of your working time on two rentals. Just not gonna happen. With a requirement of 750 hours a year, that's 15 hours a week. Heck, with my three rentals it's an effort on my part to spend more than 15 hours a year on all three rentals combined. Even if one of them goes empty and I do the work to turn it around and get it rented out again. So I suggest you not even go there, as with you only have two rentals, it would be literally begging for an audit which you can't win.
