TaxGuyBill
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 15
		
	
				
		
	
		
			
    
	
		
		
		08-26-2020
	
		
		02:30 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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Grouping for purposes of being a Real Estate Professional is done by including a detailed statement with the tax return. You would attach a PDF of that statement to the tax return (or mail it with the mailed tax return). If you are grouping with the business, I think you are looking for Revenue Procedure 2010-13:
https://www.irs.gov/pub/irs-drop/rp-10-13.pdf
If that is not what you are trying to do, please give as more details about what you are trying to do and why.