According to this link from IRS.gov, interest and dividends is passive category income. Real Estate activities are Passive Activity Income, which is Income in which the taxpayer does not materially participate or, subject to certain exceptions, a rental activity. For IRS purposes, they regard the two incomes as separate events and won't one to offset the other.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
