DMarkM1
Employee Tax Expert

Retirement tax questions

Right now those self-employment conditions relate to the last bullet in the IRS link (a business you own or operate).  This qualification relates to the factors that preclude the income earner from doing something.  Unlike the loss of rental income which is because someone else cannot do something.  This is passive vs non-passive.  

 

I don't like to speculate, but it is possible that the IRS will specifically clarify that a loss of rental income will qualify.  I haven't seen it yet though.    

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