REPS Time Blog
Expert insights on Real Estate Professional Status, tax strategies, and time tracking tips for savvy investors.
Does Qualifying for REPS Eliminate the 3.8 Percent Net Investment Income Tax?
Real Estate Professional Status can eliminate the 3.8% Net Investment Income Tax on rental income, but only when paired with material participation. Here is how the two-step mechanism works and what it means for your tax bill.
Do Hours Managing a Real Estate Syndication Count Toward the 750-Hour Test?
Hours spent as a passive investor in a real estate syndication almost never count toward the REPS 750-hour threshold. Here is exactly why, and what does count instead.
Does Time Spent on Real Estate Courses or Education Count Toward REPS Hours?
Real estate courses and education feel like work, but they almost never count toward the 750 hours required for Real Estate Professional Status. Here is exactly what the IRS excludes and what actually qualifies.
How Does REPS Interact With the Qualified Business Income Deduction?
REPS unlocks rental losses. The QBI deduction shelters rental income. Learn how IRC §469(c)(7) and IRC §199A interact, when they stack, and what documentation you need to claim both.
What Happens to REPS When You Sell a Rental and Trigger Depreciation Recapture
Selling a rental triggers depreciation recapture and releases suspended passive losses under IRC §469(g). Here is how REPS interacts with both, and what it means for your tax bill at closing.
How Many Hours Is 750, Really? (REPS Hour Math)
750 hours a year is about 14.4 hours a week, 62.5 a month, or roughly a third of a full-time job. Here's the full REPS hour breakdown.