Grouping rental activities can make material participation easier to establish, but it can also delay the release of suspended passive losses when one property is sold. Learn the difference between general activity grouping and the real estate professional election to combine rental real estate interests.

Short term rental losses are not automatically nonpassive. Learn how the 7 day and 30 day rules interact with material participation, when real estate professional status is unnecessary, when Schedule C and self employment tax may apply, and how cost segregation can affect the tax result.