Can a limited partner materially participate in an activity?

If you are a limited partner, you do not materially participate in an activity unless you meet one of the following:

• You participated in the activity more than 500 hours during the tax year.
• You materially participated in the activity for any 5 of the prior 10 tax years (not necessarily consecutive).
• The activity was a personal service activity and you materially participated in the activity for any 3 prior tax years (not necessarily consecutive).
  
  A personal service activity involves the performance of personal services in the field of health, law, engineering, architecture, accounting, performing arts, actuarial science, consulting, and any other trade or business where capital is not a material income-producing factor.

Your participation in an activity includes your spouse's participation. This applies even if your spouse didn't own any interest in the activity and you and your spouse don't file a joint return for the year.