Investors & landlords

for married couples filing a joint return, the spouses' activities can be combined to determine whether they materially participate in their rental real estate activities. thus if you materially participate so does your husband.

however, to be a REP, that spouse must separately satisfy both the more-than-50% of personal services and the more-than-750 hours tests.   (IRC Sec 469(c)(7)(B)

 

see what changing your spouse from active to material participation does.