Real Estate Tax Professional

Real Estate Tax Professional has 2018 losses from rental properties that are actively managed. Under the new tax law can a Real Estate Tax Professional off-set the Schedule E real estate losses against other non real estate rental income from K-1s or a schedule C ?

If the K-1's or Schedule C have qualified business income, that QBI will be combined with the RE professional's rental losses when calculating the 199A deduction.

There are so many variables to consider. My answer may have been too brief.

A taxpayer can be considered a RE professional if more than 1/2 of personal services are in real property trades or business (including rentals) and he/she spends more than 500 hours during the year performing those services. If the 469 election is made to group rental activities, all properties are treated as one.

Assuming the rental activities are conducted as a for-profit trade or business, the income/loss should qualify for 199A and be added to other sources of QBI. I read Philly's question to mean the determination of whether the rental activity qualifies as trade or business income was already made.

Real Estate Tax Professional [...] Real Estate Tax Professional

What is a "Real Estate Tax Professional"? Does the word "Tax" belong in there? If a typo, it would be nice to fix the subject to help with future searches on this topic.

It's neither. The term "real estate professional" never appears in §469.

It is a typo. Should be Real Estate Professional