Please show me any evidence (a link or a section of the tax code will do) that a taxpayer claiming section 162 has to be a a realtor or other real estate professional. I could not find any.
My property management company is a realtor and real estate management company. According the case history "the taxpayer is engaged in a trade or business if the activities performed by the agent would, if conducted by the taxpayer, constitute a trade or business." .
The property management company uses a software called Appfolio where all the required evidence is accessible anytime. So no I am not planning to retroactively prepare such evidence. I already have it.
