Index of Publication 925 - Passive Activity and At-Risk Rules

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 C 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, The business is not an excluded business....

Qualified corporation, Qualified corporation.

Qualifying business, Qualifying business.

Recapture rule, Recapture Rule

B

Borrowed amounts, Amounts borrowed.

C

Closely held corporation, Closely held C corporation.

Commercial revitalization deduction, Commercial revitalization deduction (CRD).

Corporations:

Closely held, Corporations., Corporations.

Controlled group of, Controlled group of corporations.

Personal service, Corporations., Corporations.

Qualified, Qualified corporation.

CRD, Commercial revitalization deduction (CRD).

D

Deductions, passive activity, Passive Activity Deductions

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

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, The business is not an excluded business....

F

Farm loss, Excess Farm Loss

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

Form:

6198, Form 6198.

8582, Step Three—Completing Form 8582

8810, For information about personal service corporations...

Former passive activity, Treatment of former passive activities.

Free tax services,

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.

M

Material participation, Material Participation, Corporations.

Modified adjusted gross income, Modified adjusted gross income for this purpose...

More information, See: Tax help

N

Nonrecourse loan, Nonrecourse financing.

P

Participation, Participation.

Active, Active participation.

Material, Material Participation

Passive activity:

Comprehensive example, How To Report Your Passive Activity Loss

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.

Self-charged interest, Self-charged interest.

Separate activity, Generally, you treat your activity involving...

Significant participation passive activities, Significant Participation Passive Activities

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

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

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Taxpayer Advocate Service.

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 A. Significant Participation Passive Activities

Worksheet B, Worksheet B., Worksheet B. Significant Participation Activities With Net Income