A

Active participation, Active participation.

Activity

Appropriate economic unit, Appropriate Economic Units

Nonpassive, Activities That Are Not Passive Activities

Trade or business, Passive Activities

Amounts borrowed, Amounts borrowed.

Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements.

Appropriate economic unit, Appropriate Economic Units

Assistance (see Tax help)

At-risk activities

Aggregation of, Aggregation of Activities

Separation of, Separation of Activities

At-risk amounts, At-Risk Amounts

Government price support programs, Effect of government price support programs.

Increasing amounts, Effect of increasing amounts at risk in subsequent years.

Nonrecourse financing, Nonrecourse financing.

At-risk limits, At-Risk Limits

Closely held corporation, Closely held corporation.

Loss defined, Loss defined.

Partners, Loss limits for partners and S corporation shareholders.

S corporation shareholders, Loss limits for partners and S corporation shareholders.

Who is affected, Who Is Affected?

At-risk rules

Activities covered by, Activities Covered by the At-Risk Rules

Exceptions to, Exception for holding real property placed in service before 1987.

Excluded business, Qualifying business.

Qualified corporation, Special exception for qualified corporations.

Qualifying business, Qualifying business.

Recapture rule, Recapture Rule

B

Borrowed amounts, Amounts borrowed.

C

Closely held corporation, Closely held corporation., Closely held corporation.

Comments, Comments and suggestions.

Corporations

Controlled group of, Controlled group of corporations.

Qualified, Special exception for qualified corporations.

Corporations:

Closely held, Corporations., Corporations.

Personal service, Corporations., Corporations.

D

Deductions, passive activity, Passive Activity Deductions

Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer.

Disclosure requirement, Consistency and disclosure requirement.

Dispositions

Death, Dispositions by death.

Gift, Dispositions by gift.

Installment sale, Installment sale of an entire interest.

Partial, Partial dispositions.

E

Excluded business, definition of, Qualifying business.

F

Farmer, Retired or disabled farmer and surviving spouse of a farmer.

Form:

6198, Form 6198.

8582, Step Three—Completing Form 8582

8810, Who Must Use These Rules?

Former passive activity, Treatment of former passive activities.

Free tax services, How To Get Tax Help

G

Grouping passive activities, Grouping Your Activities

H

Help (see Tax help)

I

Income, passive activity, Passive Activity Income

L

Limited entrepreneur, Limited entrepreneur.

Limited partners, Limited partners.

Losses, closely held corporations, Closely held corporation.

M

Material participation, Material Participation, Corporations.

Modified adjusted gross income, Phaseout rule.

More information (see Tax help)

N

Nonrecourse loan, Nonrecourse financing.

P

Participation, Participation.

Active, Active participation.

Material, Material Participation

Passive activity, Passive Activity Limits

Comprehensive example, How To Report Your Passive Activity Loss

Credits, Passive activity credits.

Disposition, Dispositions

Former, Treatment of former passive activities.

Grouping, Grouping Your Activities

Limits, Passive Activity Limits

Material participation, Material Participation

Rental, Rental Activities

Rules, Passive Activities, Grouping Your Activities

Who must use these rules, Who Must Use These Rules?

Passive activity deductions, Passive Activity Deductions

Passive activity income, Passive Activity Income

Passive income, recharacterization of, Recharacterization of Passive Income

Publications (see Tax help)

Publicly traded partnership, Publicly traded partnership., Publicly traded partnership (PTP).

Q

Qualified person, nonrecourse financing, Qualified person.

Qualifying business, at-risk rules, Qualifying business.

R

Real estate professional, Real Estate Professional

Recapture rule under at-risk limits, Recapture Rule

Recharacterization of passive income, Recharacterization of Passive Income

Reductions of amounts at risk, Reductions of Amounts At Risk

Related persons, Related persons.

Rental activity

$25,000 offset, Special $25,000 allowance.

Active participation, Active participation.

Exceptions, Exceptions.

Phaseout rule, Phaseout rule.

Real estate professional, Real Estate Professional

Retired farmer, Retired or disabled farmer and surviving spouse of a farmer.

S

Section 1245 property, Section 1245 property.

Separate activity, Separation of Activities

Significant participation passive activities, Significant Participation Passive Activities

Special $25,000 allowance, Special $25,000 allowance.

Suggestions, Comments and suggestions.

Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Trade or business activities

Definition of, Trade or Business Activities

Real property, Real property trades or businesses.

TTY/TDD information, How To Get Tax Help

W

Worksheet 1, Worksheet 1.

Worksheet 3, Worksheet 3.

Worksheet 4, Step Four—Completing Worksheet 4

Worksheet 5, Step Five—Completing Worksheet 5

Worksheet 6, Step Six—Using Worksheets 6 and 7

Worksheet 7, Step Six—Using Worksheets 6 and 7

Worksheet A, Worksheet A.

Worksheet B, Worksheet B.