See following.

How to qualify as a real estate professional

1. First, you must materially participate (see below) in a real estate business. The business of renting and leasing realty is a real estate business.
2. Second, more than 50% of the personal services you perform in all businesses during the year must be performed in real estate businesses in which you materially participate.
3. Third, your personal services in material participation real property businesses during the year must amount to more than 750 hours. For these purposes, you can't count any work you perform in your capacity as an investor.

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• 谢谢， 750 hours 要求太高了 -轻描.淡写- ♂ (0 bytes) () 12/08/2013 postreply 20:20:38