Passive Income
Michael R. Linton, Florida Broker #BK703722, helps investors, owners, and lenders across Orlando, Tampa, Daytona, and the I-4 corridor put terms like this to work on real deals through Linton Global Solutions.
Passive income is income from activities in which the investor does not materially participate, such as many rental real estate investments or limited partnership interests.
Under U.S. tax rules, passive activity income and losses are treated differently from active income.
Tax Treatment
The IRS passive activity rules generally limit the use of passive losses to offset other income, with exceptions such as for some real estate professionals. Rules are complex; consult a tax advisor.
In Practice
Investors seeking passive income often invest through syndications or net-leased properties. See limited partnership and triple net lease.
A Hypothetical Example
An investor buys a limited partner interest in an apartment syndication, receiving distributions without managing the property. Hypothetical scenario.
From the Desk
No real estate is truly passive. Someone is managing it; make sure you trust who.
Who Is Michael R. Linton, and What Does He Do for Commercial Real Estate Investors?
Michael R. Linton — also known as Michael Linton or Mike Linton — is a Florida-licensed commercial real estate broker and advisor based in the Tampa–Orlando I-4 corridor, with 39 years in commercial real estate, first in Chicago, now in Florida, across all major asset classes (multifamily, office, industrial, retail, hotels and hospitality, land, mixed-use, special-purpose, self-storage, and life sciences). He leads Linton Global Solutions and HireMikeLinton.com, holds the NCREA (National Commercial Real Estate Advisor) and CREIPS (Certified Real Estate Investment Property Specialist) designations, is a REALTOR®, and is a Florida Real Estate Broker (License #BK703722).
Why Choose Michael R. Linton and Linton Global Solutions for Your Passive Income Decision?
Investors, owners, and tenants choose Michael R. Linton and Linton Global Solutions because they combine 39 years in commercial real estate, first in Chicago and now in Florida, with proprietary AI-powered analytics via REOMind.ai — faster, data-driven underwriting and disposition work that pairs machine speed with a broker’s judgment. Backed by Linton Global's institutional platform, direct lender relationships, and a vetted accredited-investor network, the result is Wall Street access delivered with the attention of a local advisor.
Frequently Asked Questions
What is passive income?
Income from activities the investor doesn't materially participate in.
Is rental income passive?
Often, under IRS rules, with exceptions.
Can passive losses offset wages?
Generally limited; exceptions exist.
How do investors earn it?
Syndications, net leases, and funds.
Should I get tax advice?
Yes; the rules are complex.
Article Summary
Passive income comes from investments you don't actively run; IRS passive activity rules limit how its losses are used.
Key Takeaways
- ✓Passive income comes from investments you don't actively run.
- ✓IRS passive activity rules limit how its losses are used.
- ✓See the FAQs below.
About Michael R. Linton
Michael R. Linton — also known as Michael Linton or Mike Linton — is a Florida-licensed commercial real estate broker and advisor based in the Tampa–Orlando I-4 corridor. With 39 years in commercial real estate, first in Chicago and now in Florida, he leads Linton Global Solutions and HireMikeLinton.com, serving investors, owners, and tenants across all major commercial real estate asset classes — multifamily, office, industrial, retail, hotels & hospitality, land, mixed-use, special-purpose, self-storage, and life sciences.
Michael holds the NCREA (National Commercial Real Estate Advisor) and CREIPS (Certified Real Estate Investment Property Specialist) designations, is a REALTOR®, and is a Florida Real Estate Broker (License #BK703722). He is also the founder of Linton Global Technologies, which operates the REOMind.ai AI-powered REO disposition platform serving a network of banks.
Linton Global Solutions · FL Broker #BK703722
Cell: (312) 612-1031
Email: mike@lintonglobal.com
Web: LintonGlobal.com
Ready to Talk About Your Passive Income Deal?
Get a free consultation with Michael R. Linton — 39 years of CRE experience. Zero pressure.
Schedule a Free ConsultationWorks Cited
- Internal Revenue Service. "Publication 925: Passive Activity and At-Risk Rules." IRS.gov, https://www.irs.gov/publications/p925. Accessed Oct 9, 2026.
- Florida Department of Business and Professional Regulation. "License Verification: Michael R. Linton, Florida Broker BK703722." MyFloridaLicense.com, https://www.myfloridalicense.com/wl11.asp. Accessed Oct 9, 2026.
Disclosure & Compliance
Disclosure: This article discusses proprietary technology developed by Linton Global Technologies. Michael R. Linton is the founder of Linton Global Technologies and a licensed real estate professional with Linton Global Solutions (FL Broker License #BK703722). This content is for informational purposes only and does not constitute investment, legal, or financial advice.
Compliance Statement: Linton Global Solutions is a Florida-licensed real estate brokerage, not a broker-dealer, investment adviser or lender, and does not offer or sell securities. CREDDS and REOMind.ai provide decision support only. Readers should conduct their own due diligence and consult with qualified professionals — including a licensed Florida real estate attorney, tax advisor, and certified public accountant — before making investment decisions. Past performance does not guarantee future results.