Active participation does not need to have regular, continuous, and substantial involvement in the operations. Instead, a taxpayer is considered to actively participate if he or she makes management decisions in a significant and bona fide sense. When you say food delivery, do you mean like Door Dash or ubereats? If so, you are definitely an active participant if you are doing the deliveries. In contrast, active participation would not be if you bought a car and someone else did the deliveries and decided which deliveries to make, getting the gas for the car, and maintenance etc.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"