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Level 3
July 12, 2020
Question

MFS Taxpayer not allowed rental loss.

  • July 12, 2020
  • 3 replies
  • 28 views

In 2018  my client filed HOH and his rental property had a negative net income. His MAGI was below $100K. For 2019 he filed MFS,  his expenses are capped at the amount of rent he received. His 2019 MAGI was $77K.  My client actively and material participates in his rental property management. Researching this, I believe his loss is limited to rental income because the client's MAGI exceeded $50K for MFS.  I tested this conclusion. I reduced the clients MAGI to below $50K. His rental loss was still limited to is rental income.  Why?  Is this a flaw in ProSeries Basic?

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3 replies

abctax55
Level 15
July 12, 2020

MFS status disallows the $ 25,000 rental loss.

HOH doesn't.

 

HumanKind... Be Both
BobKamman
Level 15
July 12, 2020

Play with the hypothetical numbers on your own time.  We're busy here, doing tax returns.  

July 12, 2020

@Busy123 wrote:

In 2018  my client filed HOH

For 2019 he filed MFS,  

 


It seems like he did NOT live with his spouse at all during the year.  Is that correct?

If so, you need to be sure to check that box on the information sheet.  It is directly below where you check he is filing as Married Filing Separately.