我找到的资料：
https://www.irs.gov/pub/irs-drop/n-19-07.pdf
有一段柠檬发了上来。不过后面的我觉得也很有意思，全部抄来，方便讨论。有一些用下划线标出，请大家一起看看原文再讨论。我的解读：
1. 有关是每个房子还是所有房子：答案是随便。IRS原文如下：
Solely for purposes of this safe harbor, a rental real estate enterprise is defined as an interest in real property held for the production of rents and may consist of an interest in multiple properties. The individual or RPE relying on this revenue procedure must hold the interest directly or through an entity disregarded as an entity separate from its owner under § 301.7701-3. Taxpayers must either treat each property held for the production of rents as a separate enterprise or treat all similar properties held for the production of rents (with the exception of those described in paragraph .05 of this section) as a single enterprise.
2. 是不是自己要淘250小时的粪：不是，你的PM，handyman，水管工。。。 都算：
These activities may be performed by owners or employees, agents, or independent contractors of the owners.
3. 对不起，NNN商业地产不合格。
4. 如果用PM，那么今年开始就要记流水帐吗？PM某日收租花多少时间，handyman甲某日做A，水管工乙某日做B？PM肯做吗？
Safe harbor Factors
To meet the safe harbor requirements, the taxpayer must satisfy the following factors during the taxable year.
- Maintain separate books and records to reflect income and expenses for each rental real estate enterprise;
- For taxable years beginning prior to January 1, 2023, perform 250 or more hours of rental services per year with respect to the rental enterprise.
- For taxable years beginning after December 31, 2022, in any three of the five consecutive taxable years that end with the taxable year (or in each year for an enterprise held for less than five years), 250 or more hours of rental services are performed per year with respect to the rental real estate enterprise; and
- The taxpayer maintains contemporaneous records, including time reports, logs, or similar documents, regarding the following:
- hours of all services performed;
- description of all services performed;
- dates on which such services were performed; and
- who performed the services.
These records are to be made available for inspection at the request of IRS. The contemporaneous records requirement will not apply to taxable years beginning prior to January 1, 2019.
What rental services qualify?
Rental services, for purposes of the revenue procedure, include the following:
- Advertising to rent or lease the real estate
- Negotiating and executing leases
- Verifying information contained in the prospective tenant applications
- Collection of rent
- Daily operation, maintenance, and repair of the property
- Management of the real estate
- Purchase of materials
- Supervision of employees and independent contractors
These activities may be performed by owners or employees, agents, or independent contractors of the owners.
What activities do not count?
Time devoted to the following financial or investment management activities will not constitute rental activities and cannot be counted toward the 250-hour requirement:
- Arranging financing
- Procuring property
- Studying and reviewing financial statements or reports on operations
- Planning, managing, or constructing long-term capital improvements
- Hours spent traveling to and from the real estate
Excluded from the Safe Harbor
The proposed revenue procedure excludes two types of rental arrangements from the protection of the safe harbor. These include:
- Real estate used by the taxpayer (or owner or beneficiary of a pass-through entity) as a residence for any part of the year
- Real estate rented or leased under a triple net lease
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