Depending on the situation, a taxpayer could offset some of the passive losses with active income.

The ZIPs with the most activity?

Right now, I’m actively learning and planning to start my first projects this year.

Income from leveraged real estate or active business income.

Many opt for other investing methods in their SDIRA like private lending, crypto, private equity...anything except collectibles and life insurance.Note that a Solo 401k is exempt from UBIT on leveraged real estate so if you have self employment activity and no full time employees save for you and your spouse you should consider the Solo K as an option. 

I'm not sure if this forum is still active, but I'm looking to chat with a few real estate investors in Ontario who may be interested in raising funds by selling fractional shares of their property.My co-founder and I are doing some market research so we need to talk to some folks to gather more insights before building this out.If this interests you or someone you know, please reach out.

So, if you have 10 units and you are going to pay $1,500 a month and you are working on an active income job, too, this is an easy switch due to the labor mentally and physically (even if it is just phone calls) to get these rentals running as a well-oiled machine.  

They are a very active group and has many contacts in the area that can help you depending upon what you are looking for.

Up until November, actively licensed VRD (Vacation Rental Dwellings) could transfer one time to the new owner.

I'm going to follow this to see what tips folks provide.MikeHey Mike, I am actively investing there so feel free to reach out with any questions!