Rental real estate activities, in which a taxpayer materially participates, are treated as nonpassive activities for any tax year unless: The taxpayer qualifies as a real estate professional O The taxpayer qualified as a real estate professional in any three of the preceding five years. Less than half of the taxpayer's personal services performed during the year were performed in real property trades or businesses in which they The taxpayer performed more than 1,000 hours of services in real property trades or businesses in which they materially participated Rental real estate activities, in which a taxpayer materially participates, are treated as nonpassive activities for any tax year unless: The taxpayer qualifies as a real estate professional O The taxpayer qualified as a real estate professional in any three of the preceding five years O Less than half of the taxpayer's personal services performed during the year were performed in real property trades or businesses in which they materialy participated The taxpayer performed more than 1,000 hours of services in real property trades or businesses in which they materially participated Mark for follow up