August 24, 2025
Rental real estate is property used to generate income through rental activity. Learn how it’s defined and treated for tax purposes.
Rental real estate is any real property used or held for use by customers in a rental activity.
Learn how to qualify as a Real Estate Professional and unlock unlimited rental loss deductions by meeting IRS material participation rules.
Also known as: Rental income, rental property
A real property trade or business includes activities like development, leasing, or brokerage of real estate. Learn how it’s defined.