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Investors & landlords
It stands for "Non-Passive Activity".
"Pub 925, page 4 "Activities That Are Not Passive Activities"-The following are not passive activities:
- (3) The rental of a dwelling unit that you also used for personal purposes during the year for more than the greater of 14 days or 10% of the number of days during the year that the home was rented at a fair rental."
Please see the whole discussion here at this Intuit-related website - https://accountants-community.intuit.com/articles/1612060-schedule-e-page-1-npa-appears-on-line-26
‎June 6, 2019
12:47 AM