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. You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate.
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。
拷贝一下柠檬link里的IRS 定义的房地产活动:
Real property trades or businesses. A real property trade or business is a trade or business that does any of the following with real property.
1. Develops or redevelops it.
2. Constructs or reconstructs it.
3. Acquires it.
4. Converts it.
5. Rents or leases it.
6. Operates or manages it.
7. Brokers it.
问题： 1.买房子， 看房子，找贷款，closing算吗？
2. 和租户打电话，叫修理，催房租，发信件，存支票，整理账目， 算吗？
3. 还有什么补充？
4. 自己管理，一般多少个房子可以算Real Estate Professional？ 大家应该花的时间都差不多。
1. Real Estate Agent， 有1099 收入证明。
2. 40+ rentals 都是自己管理。
3. 每年都买入5个以上的房子，需要做marketing and research
4. 每年都装修5个以上的房子, 都是 materially participate
一年一个房子75个小时打理总需要的吧？
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. You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate.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。
There are plenty of non-lawyers think they are smarter and came up with novel arguments.
Unfortunately all case laws uses hours as measurement for #1.
https://casetext.com/case/martin-v-commr-54
如果你说工作量不是按小时计的，那么你建议用什么计算？法律条文规定做地产的工作量必须比其他工作量大，你必须提供证据证明这一点。
查账的时候，IRS有你的W－2，是2080小时。IRS问你要做地产2081小时的证据。你不能只说，“工作量不是按小时算”。这个不是证据，这个是opinion。你有什么证据说你做地产比正式工作多？
第一，你要提供做地产的工作量，不管是小时也好，还是比特币也好，我不知道你在说什么。如果你提供不了这一点，你输了。
第二，你做其他工作的工作量，IRS有证据是2080小时。你想抵消这个证据，你需要有你公司（或者大学）的证词，说你实际上根本不花什么精力上班。good luck。
第三，然后你证明第一大于第二。你可以不按小时，但是你需要提供你的标准。
如果你说工作量不是按小时计的，那么你建议用什么计算？法律条文规定做地产的工作量必须比其他工作量大，你必须提供证据证明这一点。
查账的时候，IRS有你的W－2，是2080小时。IRS问你要做地产2081小时的证据。你不能只说，“工作量不是按小时算”。这个不是证据，这个是opinion。你有什么证据说你做地产比正式工作多？
第一，你要提供做地产的工作量，不管是小时也好，还是比特币也好，我不知道你在说什么。如果你提供不了这一点，你输了。IRS本身的论述就很模糊， 没有具体怎么说怎么衡量啊。
第二，你做其他工作的工作量，IRS有证据是2080小时。你想抵消这个证据，你需要有你公司（或者大学）的证词，说你实际上根本不花什么精力上班。good luck。不是说750小时吗，怎么要2080小时？
第三，然后你证明第一大于第二。你可以不按小时，但是你需要提供你的标准。比如说， 你管理10个房子，时间上你也算得出来，一个75小时， 交的税和你的W2一样多， 那就说明工作量了啊。
的地主，必须要干到比2080小时多。去掉那么多小时，你还有几小时睡觉休息呀？
因为时间肯定不够，不是更简单明了？
如果你只有五个房子，还有一个全职工作，你悬了。
否则部合理啊。 我觉得很多人可以大胆的claim real estate professional.