#108 - Case Study: Real Estate Professional Status That Held Up in Court with Brandon Hall

Passive Income Pilots

In this episode, Tait Duryea flies solo to spotlight a powerful tax strategy many high-income earners overlook: real estate professional status. Featuring Brandon Hall from Hall CPA, this episode breaks down a real tax court victory by a harbor pilot who leveraged a flexible W-2 job schedule to claim REP status and unlock massive tax savings. Discover the legal requirements, the importance of documentation, and how pilots are uniquely positioned to take advantage of this IRS loophole—a must-listen for anyone serious about turning real estate into real tax strategy.

Brandon Hall is a CPA and the founder of Hall CPA, a firm specializing in real estate tax strategy. Known for his deep understanding of IRS code and investor-focused guidance, Brandon walks through a landmark tax court case that underscores how full-time professionals, including pilots, can successfully claim real estate professional status.

Show notes:

(0:00) Intro

(01:13) History of passive activity rules

(02:49) Short-term rentals vs. REP loophole

(04:33) Why pilots are uniquely eligible

(05:29) REP for married couples explained

(06:49) Brandon Hall sets up the case study

(09:12) Mr. Miller's job and schedule details

(13:18) Proving material participation

(16:31) The grouping election mistake to avoid

(19:24) Outro

Connect with Brandon:

• https://bit.ly/HallCPA - Recommended CPA for real estate-focused tax strategy

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*Legal Disclaimer*

The content of this podcast is provided solely for educational and informational purposes. The views and opinions expressed are those of the hosts, Tait Duryea and Ryan Gibson, and do not reflect those of any organization they are associated with, including Turbine Capital or Spartan Investment Group. The opinions of our guests are their own and should not be construed as financial advice. This podcast does not offer tax, legal, or investment advice. Listeners are advised to consult with their own legal or financial counsel and to conduct their own due diligence before making any financial decisions.