SUSANNA TENG, MD â NPI #1548391683 Internal Medicine. A physician who provides long-term, comprehensive care in the office and the hospital, managing both common and complex illness of adolescents, adults and the elderly.
1 A significant participation activity is any trade or business activity in which you participated for more than 100 hours during the year and in which you did not materially participate under any of the material participation tests, other than this test.ou did not materially participate in the activity under test (7) if you participated in the activity for 100 hours or less during the year. Your participation in managing the activity does not count in determining whether you materially participated under this test if:
Home Help Questions & Answers. In order to materially participate, you have to meet one of several tests to determine if a business is or is not a passive activity.In general, material participation includes being involved in the operations of an activity on a standard, continual, and significant basis. You materially participated in the activity for any 5 of the prior 10 tax years (not necessarily consecutive). 2  The activity was a personal service activity and you materially participated in the activity for any 3 prior tax years (not necessarily consecutive).