@manbeing wrote:
...I just don't know how IRS figured out this 250 hours threshold, at least it never applied to my case.
I think the yield here is that the failure to meet the safe harbor requirements will result in (if questioned) having to establish regular, continuous, and considerable activity that rises to the level of a trade or business for the purposes of Section 199A.
Frankly, I have no idea how one would establish "regular, continuous, and considerable activity" based on putting in 50, 100, or even 150 hours a year. I know people who work full-time and still manage to spend 250 hours a year on the golf course.
