{"id":14345,"date":"2021-06-18T09:11:16","date_gmt":"2013-01-06T15:11:16","guid":{"rendered":"https:\/\/wcginc.com\/kb-legacy\/are-rental-activities-always-passive-activities\/"},"modified":"2026-01-27T08:25:41","modified_gmt":"2026-01-27T08:25:41","slug":"are-rental-activities-always-passive-activities","status":"publish","type":"epkb_post_type_4","link":"https:\/\/wcginc.com\/kb-legacy\/are-rental-activities-always-passive-activities\/","title":{"rendered":"Are rental activities always passive activities?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221; woodmart_inline=&#8221;no&#8221; text_larger=&#8221;no&#8221;]By <a href=\"mailto:support@watsoncpagroup.com\">Jason Watson<\/a> (<a href=\"https:\/\/plus.google.com\/118232983597433278581\" rel=\"author\">Google+<\/a>)<\/p>\n<p>Generally Yes. A rental activity is a passive activity even if you materially participated in that activity, unless you materially participated as a real estate professional. An activity is a rental activity if tangible property (real or personal) is used by customers or held for use by customers and the gross income from the activity represents amounts paid mainly for the use of the property. It does not matter whether the use is under a lease, a service contract, or some other arrangement.<\/p>\n<blockquote><p>There are several exceptions to rental activities, such as hotels. See <a href=\"http:\/\/wcginc.com\/images\/pdf_up\/Pub925-PassiveActivity.pdf\">IRS Publication 925<\/a>.<\/p><\/blockquote>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Generally Yes. A rental activity is a passive activity even if you materially participated in that activity, unless you materially participated as a real estate professional. An activity is a rental activity if tangible property (real or personal) is[&#8230;]<\/p>\n","protected":false},"author":6,"featured_media":4238,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"epkb_post_type_4_category":[217],"epkb_post_type_4_tag":[],"class_list":["post-14345","epkb_post_type_4","type-epkb_post_type_4","status-publish","has-post-thumbnail","hentry","epkb_post_type_4_category-real-estate-pros"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Rental Activities Always Passive - WCG CPAs &amp; Advisors<\/title>\n<meta name=\"description\" content=\"Rental activity is a passive activity even if you materially participated, unless you materially participated as a real estate professional. Find out more.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wcginc.com\/kb-legacy\/are-rental-activities-always-passive-activities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Are rental activities always passive activities?\" \/>\n<meta property=\"og:description\" content=\"Rental activity is a passive activity even if you materially participated, unless you materially participated as a real estate professional. 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