Accountant-Man
Level 13

So that is a question which is not under the IRC Section 280A limitation, but rather "excess" for the Sch A limits for RE tax and Mtge Int & Ins Premiums.

"excess when claiming the standard deduction (Pub. 527 Worksheet 5-1"

I assume then that the rental income was reduced by the other business expenses(insurance, supplies, repairs, etc) and those allocations reduced rental income to zero because they cannot create a loss. The remainder of those expenses and the disallowed depreciation(which is utilized last under 280A) are carried forward to be used against future rental income ONLY. They can only be used against future rental income. They are DEFERRED, not SUSPENDED. Identically like deferred Home Office expenses.

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