You qualify as a real estate professional for the tax year if you meet both of the following requirements.
- More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. 这个是工作量,无法量化。
- You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. 这个是时间硬性要求。
否则的话有一份全职工作就没有可能real estate professional 了。