TaxGuyBill
Level 15

If I remember correctly, if you report them as separate activities, then you can claim the 'release' of the passive loss carryover for a specific rental when that specific property is sold.  If you do not report them separately, you can't do that, and the passive loss carryovers are not 'released' until you dispose of the ENTIRE activity (ALL rentals, or the Partnership Interest is disposed).