Rental Real Estate Passive or Non-Passive?
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Self-Rental to material participating entity?
| YES
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Net Rental Income?
| YES
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Passive but may be able to deduct up to 25k
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NO
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NO
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Non-Passive
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Active Participation?
(management decisions and at least 10 % ownership)
| YES
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Real Estate Professional? (750 hrs in RE and >50% time in RE)
| YES
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Material Participation in individual activity? (generally 500 hrs or participation constitutes substantially all of participation by all individuals or is more than 100 hrs and no other individual particaptes more)
| YES
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Non-Passive
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NO
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NO
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Passive but may be able to deduct up to 25k
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| | NO
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Grouping?
| YES
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Non-Passive
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