[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-8506":3},{"rec_id":4,"title":5,"text":6},"8506","What is a Passive Activity?","For Oregon, a passive activity is one of the following:\n\u003Cul>\n\u003Cli>A rental activity including equipment and real estate, regardless of your level of participation in the activity, unless you're a \u003Ca href=\"/freefile2025/answers?faq=1146\">real estate professional\u003C/a>\u003C/li>\n\u003Cli>A business in which you don't materially participate in a regular, continuous, and substantial way\u003C/li>\n\u003C/ul>",1777391570724]