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IRS.gov Website
Publication 925
Passive Activity and At-Risk Rules
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

Passive Activity Limits

Who Must Use These Rules?
Passive Activity Loss
Passive Activity Credit
Publicly Traded Partnership
Excess Farm Loss
Passive Activities
Activities That Are Not Passive Activities
Passive Activity Income and Deductions
Grouping Your Activities
Recharacterization of Passive Income
Dispositions
How To Report Your Passive Activity Loss

Comprehensive Example

General Information

At-Risk Limits

Who Is Affected?
Activities Covered by the At-Risk Rules
At-Risk Amounts
Amounts Not At Risk
Reductions of Amounts At Risk
Recapture Rule

How To Get Tax Help

Low Income Taxpayer Clinics