{"id":5104,"date":"2017-08-28T04:53:14","date_gmt":"2017-08-28T11:53:14","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=5104"},"modified":"2017-08-28T05:41:11","modified_gmt":"2017-08-28T12:41:11","slug":"counting-real-estate-professional-hours","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/counting-real-estate-professional-hours\/","title":{"rendered":"Counting Real Estate Professional Hours"},"content":{"rendered":"

\"Picture<\/a>In a couple of discussions last week\u2014one with an IRS agent and one with another CPA\u2014it \u00a0became clear to me that real estate investors often struggle with counting real estate professional hours.<\/p>\n

Counting real estate professional hours correctly is super-important,<\/em> though. And here\u2019s why…<\/p>\n

If some investor accumulates more than 750 hours on real estate and they spend more than half their time on real estate, they get two big benefits. First, losses on the real estate (such as from depreciation) aren\u2019t considered passive and so can be deducted as they occur. Second, gains on real estate probably won\u2019t be subject to the 3.8% net investment income tax (also known as the Obamacare tax).<\/p>\n

Tip:<\/strong> Need way more information about how to maximize your real estate tax deductions? Check out our downloadable ebook, Real Estate Tax Loopholes and Secrets<\/a>.<\/p>\n

But how should you count hours? And which hours count and don’t count toward that 750 hour threshold? This all gets tricky in practice…<\/p>\n

Fortunately, the IRS provides some useful instructions in their Publication 925<\/a>\u2014and those rules really do spotlight both opportunities and traps.<\/p>\n

Counting Real Estate Professional Hours<\/h2>\n

A first thing to know? You need to have a system for counting your real estate hours.<\/p>\n

Fortunately, Publication 925 provides a taxpayer-friendly rule for this:<\/p>\n

Proof of participation.\u00a0<\/strong>You can use any reasonable method to prove your participation in an activity for the year. You don\u2019t have to keep contemporaneous daily time reports, logs, or similar documents if you can establish your participation in some other way. For example, you can show the services you performed and the approximate number of hours spent by using an appointment book, calendar, or narrative summary.<\/p><\/blockquote>\n

In other words, you can pretty much use any reasonable approach to prove your time. You do need to identify the actual services you\u2019ve performed. But estimates work.<\/p>\n

Categories of Real Estate Professional Hours<\/h2>\n

Further, Publication 925 goes into detail about the types of services that\u00a0count<\/em> as real estate work. I reproduce the actual list from the IRS publication, in boldface, below. Note that the un-boldfaced text is me commenting on phrases in the IRS document.<\/p>\n

\u201cDevelops or redevelops [real estate]\u2026\u201d<\/strong> So this category of work includes people who develop real estate or renovate or rehab real estate. Pretty obvious.<\/p>\n

\u201cConstructs or reconstructs [real estate]\u2026\u201d <\/strong>So people who build buildings and homes. Again pretty obvious.<\/p>\n

\u201cAcquires [real estate]…\u201d <\/strong>So people doing the work of buying real estate including looking for property and then purchasing property. This is a little trickier, but the Publication 925 language says to me the hours you spend finding and then purchasing a property counts. This should be significant for new real estate professionals.<\/p>\n

\u201cConverts [real estate]\u2026\u201d <\/strong>Presumably this category includes people converting property from one use to another use.<\/p>\n

\u201cRents or leases [real estate]\u2026\u201d <\/strong>Commercial and residential leasing agents or rental agents. Easy enough to understand.<\/p>\n

\u201cOperates or manages [real estate]…\u201d <\/strong>Commercial or residential property managers. Again, easy to understand.<\/p>\n

\u201cBrokers [real estate]\u2026\u201d <\/strong>Commercial or residential real estate brokers. Again, easy, right.<\/p>\n

In short, any hours you\u2019d just logically consider \u201cwork\u201d in a real estate business potentially count as real estate professional hours.<\/p>\n

Owner Real Estate Professional Hours That Don\u2019t Count<\/h2>\n

Predictably, however, the IRS has identified some real-estate-y work that doesn\u2019t count.<\/p>\n

First, you can\u2019t count hours for work that\u2019s not usually performed by an owner if (and here I quote the publication) \u201cOne of your main reasons for doing the work is to avoid the disallowance of any loss or credit from the activity under the passive activity rules.\u201d<\/p>\n

For example, if you own a skyscraper but for some crazy reason you don\u2019t accumulate enough hours? You can\u2019t join the janitorial staff simply in order to rack up the hours. You can\u2019t, in other words, do work a skyscraper owner would never<\/em> do simply to pass the 750 hour test or the more than 50% of your time test.<\/p>\n

But notice the dual requirement here\u2014this is significant: Can you intentionally boost your\u00a0hours doing something that owners would do? Can you rack up the hours learning more and more about real estate investment? And merely to pass the 750 hour or more than 50% test?<\/p>\n

I think the answer is \u201cyes.\u201d The IRS\u2019s own rules say work doesn\u2019t count if two<\/em> conditions apply: The work isn\u2019t owner work, and your reason is to sidestep the passive loss limitations. Note that they could have written this requirement to have a single condition where you can\u2019t artificially bump hours…<\/p>\n

Investor Real Estate Professional Hours That Don\u2019t Count<\/h2>\n

The IRS also says that you can\u2019t relabel work any old investor would do with any investment as real estate professional hours\u2014unless (and I\u2019m going to quote the publication again) \u201c\u2026 you\u2019re directly involved in the day-to-day management or operations of the activity\u2026\u201d<\/p>\n

This sort of investor work is exactly what you\u2019d expect: Pouring over financial statements or reports, analyzing financial and operations data for your own use, and monitoring the finances or operations of the investment.<\/p>\n

This all makes sense. If you\u2019re not \u201cinto\u201d the day-to-day operational details of your real estate, you\u2019re really just an investor who could be investing in just about anything. Your \u201canything\u201d just happens real estate. But you could be investing in anything and doing this stuff.<\/p>\n

But again, look closely at the rule\u2026 you could be doing any of this stuff and count the hours if you\u2019re \u201c\u2026directly involved in the day-to-day management or operations\u2026\u201d That is okay…<\/p>\n

Final Comment<\/h2>\n

If you’re investing in real estate, you want to know how count up your hours and qualify as a \u201creal estate professional.\u201d And for two reasons…<\/p>\n

First reason: Qualifying as a real estate professional will let you save big on your taxes.<\/p>\n

And the second reason: Understanding how you count real estate professional hours means you’ll be able to defend your status to anyone (like an IRS auditor) who questions you.<\/p>\n

Other Real Estate Investor Related Blog Posts<\/h2>\n

Using the Real Estate Professional Loophole<\/a><\/p>\n

Self-directed IRA Real Estate Investment Problems<\/a><\/p>\n

Real Estate Investors and the Net Investment Income Tax<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

In a couple of discussions last week\u2014one with an IRS agent and one with another CPA\u2014it \u00a0became clear to me that real estate investors often struggle with counting real estate professional hours. Counting real estate professional hours correctly is super-important, though. And here\u2019s why… If some investor accumulates more than 750 hours on real estate […]<\/p>\n","protected":false},"author":1,"featured_media":5109,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[36],"tags":[],"class_list":{"0":"post-5104","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-real-estate","8":"entry"},"yoast_head":"\nCounting Real Estate Professional Hours - Evergreen Small Business<\/title>\n<meta name=\"description\" content=\"Counting real estate professional hours to achieve real estate professional status is tricky, but the IRS guidelines help more than you would guess.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/evergreensmallbusiness.com\/counting-real-estate-professional-hours\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Counting Real Estate Professional Hours\" \/>\n<meta property=\"og:description\" content=\"Counting real estate professional hours to achieve real estate professional status is tricky, but the IRS guidelines help more than you would guess.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/evergreensmallbusiness.com\/counting-real-estate-professional-hours\/\" \/>\n<meta property=\"og:site_name\" content=\"Evergreen Small Business\" \/>\n<meta property=\"article:published_time\" content=\"2017-08-28T11:53:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-08-28T12:41:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2017\/08\/iStock-518281338.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"724\" \/>\n\t<meta property=\"og:image:height\" content=\"483\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Stephen Nelson CPA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@SeattleCPA\" \/>\n<meta name=\"twitter:site\" content=\"@SeattleCPA\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Stephen Nelson CPA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/counting-real-estate-professional-hours\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/counting-real-estate-professional-hours\\\/\"},\"author\":{\"name\":\"Stephen Nelson CPA\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/#\\\/schema\\\/person\\\/81bbd61b04df6d67d261eaa871e65e36\"},\"headline\":\"Counting Real Estate Professional Hours\",\"datePublished\":\"2017-08-28T11:53:14+00:00\",\"dateModified\":\"2017-08-28T12:41:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/counting-real-estate-professional-hours\\\/\"},\"wordCount\":1043,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/counting-real-estate-professional-hours\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/wp-content\\\/uploads\\\/2017\\\/08\\\/iStock-518281338.jpg\",\"articleSection\":[\"real estate\"],\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/evergreensmallbusiness.com\\\/counting-real-estate-professional-hours\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/counting-real-estate-professional-hours\\\/\",\"url\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/counting-real-estate-professional-hours\\\/\",\"name\":\"Counting Real Estate Professional Hours - 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