Why is my rental real estate loss not deductible?

[robin]

Did the passive loss rules change for rental real estate?  Can I still deduct up to $25,000 in losses?

[itonewbie · Accepted solution]

There's no change to the special allowance.  Did you check the box by accident that the taxpayer did not actively participate?  Was the MAGI in excess of $150k?

[robin]

Thank you!  I appreciate your response.  The MAGI was well over $150,000.

[itonewbie]

Not a problem, @robin!