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New Member
posted Jun 3, 2019 11:20:26 AM

Am I considered an "active" or "passive" participant, and did I "materially participate" for tax purposes?

After I lost my full-time job, I freelanced for a few companies for less than 6 months out of the year. Even though I do not own my own business, I understand that TurboTax considers me to be a business owner for filing a schedule C, as I was freelancing and therefore was my own boss; however, I'm confused regarding the "active participant," "passive participant," and "materially participating" terminology. Since I was writing for established businesses as a freelancer, do these phrases relate to those businesses, or "my business"? In other words, I freelanced for such a short chunk of the year that I wouldn't think I actively participated in these businesses, but would I have actively participated in "my own business," as I'm the "boss"?

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3 Replies
Intuit Alumni
Jun 3, 2019 11:20:29 AM

Yes, you actively participated in your own business. You are putting forth the labor which enables the production of income.

New Member
Jun 3, 2019 11:20:30 AM

Thanks so much for your quick response! So I would be an active participant in my business, even though I have no real established business and only did this freelancing work for a total number of a few weeks out of the year?

Intuit Alumni
Jun 3, 2019 11:20:31 AM

The key is that you did work. While it may seem like your freelancing is not your business, it is in the IRS eyes.