- To qualify as a real estate professional, the taxpayer must spend:
- more than 50 percent of his/her time in real estate activities; AND,
-
more than 750 hours in real estate activities.
- A real estate professional must materially participate in each rental activity for the loss to be deductible
https://www.irs.gov/businesses/small-businesses-self-employed/passive-activity-loss-atg-chapter-2-re...
