Yes, but you mean real estate professional ?

Yes, 

"A taxpayer qualifies as a real estate professional for any year the taxpayer meets both of the following requirements: (1) more than half of the personal services performed in all trades or businesses during the tax year were performed in real property trades or businesses in which the taxpayer materially participated; and (2) the taxpayer performed more than 750 hours of services during the tax year in real property trades or businesses in which he or she materially participated (Sec. 469(c)(7)(B))."

https://www.aicpa.org/resources/article/tax-rules-for-real-estate-professionals#:~:text=A%20taxpayer%20qualifies%20as%20a%20real%20estate%20professional%20for%20any,which%20the%20taxpayer%20materially%20participated%3B?

 

If the spouse is real estate professional as defined above, the passive loss in real estate can be deducted from W-2 income of another spouse. 

所有跟帖： 

• 谢谢，就是这点不好理解，“professional”是不是一定要有证书或上过课？ -jwhzzj- ♂ (35 bytes) () 03/17/2022 postreply 14:20:25

• 不需要证书执照. 只要满足那两个条件即可。 -柠檬椰子汁- ♂ (0 bytes) () 03/17/2022 postreply 15:21:42