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Real-estate professional status

Real-estate professional status under §469(c)(7): the 750-hour and material-participation tests, the time-log defensibility bar, and how AI document-classification tools actually move the IRS audit needle on grouping elections.

1 article

rep status

Real estate professional status: the IRS test and the audit trail

REP status under §469(c)(7) is two tests plus a contemporaneous-log audit defense. We cover the rules, the 2020–2025 Tax Court pattern, and where AI fits in the workflow.

AITP Editorial May 12, 2026 31 min