IRS has definition

来源: 2023-01-27 20:00:27 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

IRS defines real estate investors as passive but real estate professionals as active business. 

Same thing happens with passive stock investor and active stock traders, see https://www.irs.gov/taxtopics/tc429

Get yourself qualified as a trader and all your income up to $147K are subjected to SE tax.