Course 1.3 · 60 minutes
Real Estate Professional Status: Using Rental Losses Against Your Other Income
Know exactly whether you qualify as a real estate professional, how to prove it, and how to use rental losses against wages and business income.
- Who it is for
- Full-time investors, spouses of high earners, agents, and anyone whose rental losses are stuck.
- Runtime
- 60 minutes · Headliner course
Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.
Instant download after payment. Nothing is withheld for a later purchase.
What you receive
- Aggregation Election Statement.
- Qualification Decision Tree.
- Audit Response Checklist.
- Slide deck (part 1 of 3).
- Visual: Roadmap.
- Visual: Three Buckets.
- Visual: Allowance Phaseout.
- Visual: Two Tests Flowchart.
- Visual: Seven Tests.
- Visual: Aggregation Election.
- Visual: Married Couples.
- Visual: Worked Example.
- Visual: Decision Tree.
- Visual: Partial Disposition Trap.
- Visual: Action Plan.
- Workbook.
- The narrated lesson. 60 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.
What the course covers
- 01The passive activity rules and why rental losses get trapped7 min
- 02The 25,000 dollar active participation allowance and its phase-out5 min
- 03The two tests: 750 hours and more than half of your working time8 min
- 04Material participation in your rentals: the seven tests and the aggregation election9 min
- 05Married couples: which test each spouse must meet alone4 min
- 06Documentation that wins: contemporaneous logs and what the Tax Court has rejected7 min
- 07Worked example: a 180,000 dollar earner whose spouse qualifies, before and after8 min
- 08Tricks of the trade: grouping, timing purchases, and the five-percent owner rule for employees6 min
- 09Mistakes and traps: the aggregation election trap, agent hours, and audit targeting4 min
- 10Action plan and recap2 min
How it fits: Headline course. Requires 1.1 and 1.2. Compare with 1.4 for the short-term rental route.
The standard every course holds
- A narrated lesson of 45 to 60 minutes, produced as audio
- A designed slide deck you download and keep
- A computational workbook that runs the actual legal tests
- A toolkit of checklists and protocols
- A legal authority appendix carrying the two-pass vetting protocol
Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.
Where this course sits
Track 1: Real Estate
This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.
Back to this trackEducational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.