US 2028 Real Estate Pro Tax Status

2028 RE Pro: 750+ hr real property trades/businesses + >½ personal services time. Rental losses fully deductible vs passive (capped). MFJ: only 1 spouse needed.

Real estate hours/yr

Total work hours/yr

Rental property loss ($)

Marginal bracket %

Qualifies?

—

Tax Saved

—

RE hours	—
>½ working time?	—
Status	—
Tax saved	—

Real Estate Professional status (IRC §469(c)(7)) lets you treat rental losses as non-passive — fully deductible against other income (W-2, business, dividends). Requirements: (1) 750+ hours in real property trades/businesses (brokerage, construction, management, development, leasing, acquisitions). (2) >½ personal services time in real property. For MFJ, only one spouse needs to qualify.

h2

body_html

h2

body_html

h2

body_html

Last updated May 2026. Sources: IRS Sec 469.