How to qualify my wife as a RE professional for tax reasons?

[Taylor Green]

Hi,

I was wondering how and if my wife could qualify as an RE professional for tax purposes? I would love to be able to write-off some of my W-2 income.

She is a stay at home mom with our 1 year old son, and uses her free time to help research properties. 

From what I have read, she needs to spend most of her working time in real estate activities and it has to be over 750hrs/yearly. How do we prove this and what additional steps are needed in doing this? Does research even count (like comping properties) or does she need to be more active (have a real estate license, etc.) She is very willing to be more active in real estate actives in order for us to qualify...

I was hoping somebody could shed some light on this for me?

Thanks