@M-MTax
Doesn't IRC 469 (c)(4) block TPs other than real estate pros as treating rental real estate as a nonpassive activity
(c)(2)Passive activity includes any rental activity
Except as provided in paragraph (7), the term “passive activity” includes any rental activity.
(c)(4)Material participation not required for paragraphs (2) and (3)
Paragraphs (2) and (3) shall be applied without regard to whether or not the taxpayer materially participates in the activity.
