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an individual is considered a material participant if they pass which of the following tests? the activity is a personal service activity the individual materially
an individual is considered a material participant if they pass which of the following tests?
the activity is a personal service activity
the individual materially participated in the activity for 5 out of the last 10 years immediately proceeding the tax year.
the individual participates in the activity for more than 50 hours per year and not less than any other individual
the individual is considered an expert in this activity.
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