when rentals are a main inc/ business.

[schirallicpa]

Do I still need to put each rental on a Sch E if they are in fact a business and used as primary source of income.  They own several rentals and definitely meet criteria to be considered NOT passive.

 

[Lee B]

Unless they provide enough services to be reported on Schedule C then I enter each rental.

Copied from Instructions for Schedule E:

"Complete lines 1a, 1b, and 2 for each rental real estate property. For royalty property, enter code “6” on line 1b and leave lines 1a and 2 blank for that property. If you have more than three rental real estate or royalty properties, complete and attach as many Schedules E as you need to list them. But answer lines A and B and fill in lines 23a through 26 on only one Schedule E. The figures on lines 23a through 26 on that Schedule E should be the combined totals for all properties reported on your Schedule E."

[Max W]

If they are Real Estate professionals, the income is usually considered as non-passive.

[michaelmars]

Easy answer, yes!

[Abby Normal]

Well, you can elect to treat them all as one rental activity (aggregate), but if I recall correctly, there are some negatives if you sell one property at a loss. Also, I think you still have to report each rental separately, but the aggregation has benefits of meeting the active rental rules.

https://www.journalofaccountancy.com/issues/2014/aug/rental-taxes-20149906.html

https://www.journalofaccountancy.com/issues/2000/jul/aggregatingyourrentalactivitybesuretotelltheirs.html

[Lee B]

Good Article:  https://kahnlitwin.com/blogs/tax-blog/the-pros-cons-of-making-the-grouping-election-for-your-rental-real-estate-a