Table of Contents

• Supplemental Income and Loss
  • Introduction
  • General Instructions
    • At-Risk Rules
    • Passive Activity Loss Rules
    • Reportable Transaction Disclosure Statement
    • Tax Shelter Registration Number
  • Specific Instructions
    • Filers of Form 1041
  • Part I
    • Income or Loss From Rental Real Estate and Royalties
  • Parts II and III
  • Part II
    • Income or Loss From Partnerships and S Corporations
    • Line 27
    • Line 28
  • Part III
    • Income or Loss From Estates and Trusts
  • Part IV
    • Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)
  • Part V Summary
    • Line 42