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Real Estate Dictionary

Real Estate Term: ACTIVE PARTICIPATION

ACTIVE PARTICIPATION - type of investor position that determines how rental income is taxed. Requirements for active participation are less stringent than for material participation. An investor may have a manager for rental real estate and should be considered an active participant. Indicators of active participation in real estate are:
• Approving new tenants
• Deciding on rental terms
• Approving capita] or repair expenditures Active participation excludes:
• Owners of a 10% interest or less
• Limited partners

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