@Intuit_Devin wrote:

Case law has numerous well known cases where very low level rental activity was held to be a t/b. (E.g. Hazard v Commissioner, 7 TC 372 (1946), or Lagriede v Comm’r, 23 TC 508 (1954)). Ultimately you have to use your judgment as a preparer and look at the facts and circumstances of your case compared to settled case law.

Exactly!

I tried to summarize some key cases in blog post below... and then reframe those cases as "real estate" businesses.

https://evergreensmallbusiness.com/section-199a-rental-property-trade-or-business-definition/

BTW, it's also going to be true in many cases that someone makes money in real estate and they aren't rising to level of Section 162.

P.S. Agree with others on the 1099 thing. If you're in a trade or business, you're issuing 1099s...

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