If one spouse has W2 and other actively managed their 10 rental homes can I check mark box "active participation", and also check box "material participation?"

[singh]

One spouse has W2 $180,000 and the other spouse (husband) only took care of their 10 rental homes ( repair, collecting rents, managed the rental properties full time).

He did not buy or sell any properties in the last 5 years but he did receive W2 in 2017 and no earned income in 2018.

Can he be regarded as "materially participated" in rental business so they could take the losses over $25,000?

Their rental loss is well over $25,000.

I did some research and seems like he has to be a "Real Estate Professional" if so does he have to have a license to be a real estate professional?

Thank you, in advance, if anyone can help me out, please.

[Accountant-Man · Accepted solution]

I don't think there is such a license, one to own and manage real estate properties. 

Does he meet the 750 hour test? 

[singh]

Yes he does. He has no other income and he took care of these rental properties all year. He took care of all the 10 properties of which he owns 5 properties and his wife owns other 5.
All properties are in California (community property state.)

[TaxMonkey]

Review the rules, here is a primer.  There is no such thing as a "real estate professional" license:

https://www.thetaxadviser.com/issues/2014/jul/skarbnik-july2014.html

[qbteachmt]

Whether or not there needs to be a license is a State statute issue. Typically, managing your own property does not require a license. That isn't a tax issue. For example, Montana accepts if you are a lawyer or real estate agent/broker for managing other people's property.