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

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