As the IRS intensifies its focus on tax returns claiming active loss deductions under the real estate professional rules, it’s essential to understand these regulations. Our comprehensive guide offers a detailed analysis to help you determine real estate professional status and the nonpassive nature of rental activities.

Download the guide to:

• Identify and group real property trades or businesses
• Establish material participation and apply it to meet necessary tests
• Understand the implications for the net investment income tax (NIIT)
• Explore critical elections available to taxpayers

Equip yourself with the knowledge to navigate these complex rules — download the guide now!