Passive vs Active Real Estate Status 2027 Calculator
Passive vs active real estate IRS status 2027: Real Estate Professional Status (REPS) = 750+ hours + 50%+ working time. Active = no passive loss limit. Major tax shelter.
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REPS Requirements
Real Estate Professional Status: 750+ hours in real estate trades/businesses AND >50% of all working time. Spouse aggregation possible. If qualified: rental losses fully deductible (no passive loss limit).
How Rates Change 2027
Most rates indexed annually per applicable regulation. Mid-year adjustments rare. 2027 amounts confirmed via official agency publication late 2026.
Source and Disclaimer
Figures sourced from IRS Section 469, Pub 925. Independent educational calculator. Verify before relying on figures.
Source: IRS Section 469, Pub 925. Last updated: May 2026.