The agent can count in with your hours. Even with the agent's time and yours, most people do not spend the required 250 hours of service on one rental property. Since you have had the property more than 4 years, you must meet the guidelines for 3 out of 5 years in Rev Proc 2019-38:
(B) For rental real estate enterprises that have been in existence less than four years, 250 or more hours of rental services are performed (as described in this revenue procedure) per year with respect to the rental real estate enterprise. For rental real estate enterprises that have been in existence for at least four years, in any three of the five consecutive taxable years that end with the taxable year, 250 or more hours of rental services are performed (as described in this revenue procedure) per year with respect to the rental real estate enterprise
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
