Am I even eligible?

Two minutes, before anybody buys anything. The big write-off only works the year it is created if one person — not the household — clears two tests in the same calendar year: more than 750 hours of real property work, and more than half of everything they worked that year. This asks whose hours, against what other job, and whether the pace from here to December is realistic. If the answer is no, it says no.

Four questions

Answer for the person who would claim it — on a joint return the two of you cannot add your hours together, so pick one.

1. Who would claim it?

2. Their other work, hours a week — the job, the practice, the business. 0 if none. Be honest; those hours count against them. h/week

3. Hours a week they can genuinely put into the properties — tenants, repairs, showings, contractors. Not spreadsheets, not seminars. h/week

4. Starting when? The tests count the calendar year — a late start shortens the runway.

We are not your accountant and this is not tax advice. Everything here is arithmetic on the numbers you type — run it past the person who signs your return before you act on it. Whether somebody qualifies is their accountant’s call; this page exists so that conversation happens before the purchase, not after.