According to IRS A real estate AGENT  HAS TO PROVE  HE/SHE DID HAS  750 HOURS OR 500 INDIVIDUAL HOURS to determine whether a rental is a passive or non  passive income.  Does any one out there KNOW about it?  IS Proconnect issuing  new imformation un issue.  IRS is limiting deduction to $25,000 loss per year.  CAN YOU BELIEVE THAT.