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Publication 925, Passive Activity and At-Risk Rules

• Important Change
• Important Reminder
• Passive Activity Limits
  • Who Must Use These Rules?
  • Passive Activities
    • Trade or Business Activities
    • Rental Activities

  • Activities That Are Not Passive Activities
    • Material Participation
    • Real Estate Professional

  • Passive Activity Income
  • Passive Activity Deductions
  • Grouping Your Activities
    • Appropriate Economic Units

  • Recharacterization of Passive Income
    • Significant Participation Passive Activities
    • Rental of Nondepreciable Property
    • Equity-Financed Lending Activities
    • Rental of Property Incidental to a Development Activity
    • Rental of Property to a Nonpassive Activity
    • Licensing of Intangible Property by Pass-Through Entities

  • Dispositions
  • How To Report Your Passive Activity Loss

• Comprehensive Example
  • General Information
    • Step One - Completing the Tax Forms Before Figuring the Passive Activity Loss Limits
    • Step Two - Form 8582 and its Worksheets
    • Step Three - Completing Form 8582
    • Step Four - Completing Worksheet 4
    • Step Five - Completing Worksheet 5
    • Step Six - Using Worksheets 6 and 7
    • Step Seven - Finishing the Reporting of the Passive Activities

• At-Risk Limits
  • Who Is Affected?
  • Activities Covered by the At-Risk Rules
    • Separation of Activities
    • Aggregation of Activities

  • At-Risk Amounts
  • Amounts Not At Risk
  • Reductions of Amounts At Risk
  • Recapture Rule

• How To Get Tax Help

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Index

[ Click for Table of Contents ]

A

• Activity, Nonpassive
• Activity, Trade or business
• Amounts not at risk
• Amounts not at risk
• Appropriate economic unit
• At-risk activities, Aggregation of
• At-risk activities, Separation of
• At-risk amounts
• At-risk amounts
• At-risk amounts
• At-risk amounts
• At-risk limits
• At-risk limits
• At-risk limits
• At-risk limits
• At-risk rules, activities covered by

C

• Closely held corporation
• Closely held corporation
• Corporations, Closely held, Personal service
• Corporations, Closely held, Personal service

D

• Deductions, passive activity
• Disclosure requirement
• Dispositions, Death
• Dispositions, Gift
• Dispositions, Installment sale
• Dispositions, Partial

F

• Form, 6198
• Form, 8582
• Form, 8810

I

• Income, passive activity

L

• Limited entrepreneur
• Limited partners

M

• Material participation
• Modified adjusted gross income

N

• Nonrecourse loan

P

• Participation
• Passive activity, Comprehensive example
• Passive activity, Credits
• Passive activity, Disposition
• Passive activity, Former
• Passive activity, Grouping
• Passive activity, Limits
• Passive activity, Rental
• Passive activity, Who must use these rules
• Passive income, recharacterization of
• Publicly traded partnership
• Publicly traded partnership

Q

• Qualifying business, at-risk rules

R

• Reductions of amounts at risk
• Related persons
• Rental activity, $25,000 offset
• Rental activity, Active participation
• Rental activity, Exceptions
• Rental activity, Phaseout rule
• Rental activity, Real estate professional
• Retired farmer

S

• Separate activity
• Significant participation passive activities
• Suggestions

T

• Taxpayer Advocate
• Trade or business activities, Definition of
• Trade or business activities, Real property
• TTY/TDD information

W

• Worksheet 1
• Worksheet 3
• Worksheet 4
• Worksheet 5
• Worksheet 7
• Worksheet A
• Worksheet B

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