Can I qualify as a real estate professional?
The test is strict: more than half of your working hours, and more than 750 hours a year, in real property businesses, plus material participation in your rentals. If you qualify, rental losses can offset your other income. We help you decide whether you meet it and keep the records that prove it.
Authority: IRC §469(c)(7)
Updated October 2026. General information, not advice for your situation.