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Investors & landlords
To qualify as a real estate pro, you must:
- spend more than half (at least 51 percent) of your total working hours during the year working in one or more real property businesses; and
- spend more than 751 hours a year in one or more real property businesses; and
- materially participate in the rental activity and any other real property businesses used to pass the 51 percent and 751-hour tests.
‎June 5, 2019
3:41 PM