qbteachmt
Level 15
06-30-2025
04:59 PM
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The loss is not a pass through loss. However, if there was UBTI in the past (or future), this can be used to offset within the IRA. It never goes to the Form 1040.
I found you an article that might be helpful:
https://greenleaftrust.com/missives/self-directed-iras-tax-losses/
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