30% Limit On Passive Income Paid as Management Fee and Treated as Earned Income

[Guest EMM118]

I recall that I once saw either an old Treasury Regulation or Revenue Ruling that limited to 30% the amount of rental income that could be treated as earned income. However, I can not remember where I saw this. Please forgive me, but my memory must be fading as I'm eligible to make catch up contriutions for the first time this year <frown>

Any help would be greatly appreciated.

Thanks. Ed

[Kevin C]

Rev. Ruling 64-1 and Rev. Ruling 57-351 came up when I tried a search.