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H&r block free file Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. H&r block free file Tax questions. H&r block free file Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. H&r block free file irs. H&r block free file gov/pub925. H&r block free file Reminders At-risk amounts. H&r block free file  The following rules apply to amounts borrowed after May 3, 2004. H&r block free file You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. H&r block free file You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. H&r block free file Photographs of missing children. H&r block free file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block free file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block free file Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. H&r block free file The first part of the publication discusses the passive activity rules. H&r block free file The second part discusses the at-risk rules. H&r block free file However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. H&r block free file Comments and suggestions. H&r block free file   We welcome your comments about this publication and your suggestions for future editions. H&r block free file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free file   You can send your comments from www. H&r block free file irs. H&r block free file gov/formspubs/. H&r block free file Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r block free file ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block free file Ordering forms and publications. H&r block free file   Visit www. H&r block free file irs. H&r block free file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block free file Internal Revenue Service 1201 N. H&r block free file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block free file   If you have a tax question, check the information available on IRS. H&r block free file gov or call 1-800-829-1040. H&r block free file We cannot answer tax questions sent to either of the above addresses. H&r block free file Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. H&r block free file Prev  Up  Next   Home   More Online Publications
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H&r block free file Index A Additional child tax credit, Additional child tax credit. H&r block free file Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. H&r block free file , Additional Medicare Tax. H&r block free file , Additional Medicare Tax. H&r block free file , Additional Medicare Tax. H&r block free file , Additional Medicare Tax. H&r block free file , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. H&r block free file Armed forces, U. H&r block free file S. H&r block free file Bona fide residence, Special rule for members of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Armed Forces, U. H&r block free file S. H&r block free file Earned income credit, Earned income credit. H&r block free file , U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Source of income, U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Spouse, Special rule for civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. H&r block free file Bona fide residence, Bona Fide Residence, Worldwide gross income. H&r block free file Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. H&r block free file Nonresident aliens, Special rule for nonresident aliens. H&r block free file Possession, days in, Days of presence in a possession. H&r block free file Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. H&r block free file S. H&r block free file , days in, Days of presence in the United States. H&r block free file Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. H&r block free file Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. H&r block free file S. H&r block free file Armed Forces, Special rule for members of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. H&r block free file Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. H&r block free file Child, defined, Days of presence in a possession. H&r block free file Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. H&r block free file Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. H&r block free file Alternative basis, Alternative basis. H&r block free file Multi-year compensation, Multi-year compensation. H&r block free file Time basis, Time basis. H&r block free file Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. H&r block free file Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. H&r block free file Foreign tax, U. H&r block free file S. H&r block free file Government employees. H&r block free file , Moving expense deduction. H&r block free file , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. H&r block free file Moving expenses U. H&r block free file S. H&r block free file return, Moving expense deduction. H&r block free file Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. H&r block free file Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. H&r block free file Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. H&r block free file Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. H&r block free file , Estimated tax payments. H&r block free file , Estimated tax payments. H&r block free file , Estimated tax payments. H&r block free file , Estimated tax payments. H&r block free file , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. H&r block free file S. H&r block free file return, Extension of Time To File USVI, Extension of time to file. H&r block free file F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. H&r block free file CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. H&r block free file Guam, Guam, Double Taxation Form 5074, Form 5074. H&r block free file Possessions, Filing Information for Individuals in Certain U. H&r block free file S. H&r block free file Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. H&r block free file S. H&r block free file return, Filing Requirement if Possession Income Is Excluded USVI, The U. H&r block free file S. H&r block free file Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. H&r block free file Form 4868, Extension of time to file. H&r block free file Form 8689, Form 8689. H&r block free file Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. H&r block free file 1040-SS, Self-employment tax. H&r block free file , Additional child tax credit. H&r block free file , Self-employment tax. H&r block free file , Self-employment tax. H&r block free file , Self-employment tax. H&r block free file 1040INFO, Form 1040INFO. H&r block free file 1040NR, Nonresident alien. H&r block free file , Nonresident alien. H&r block free file , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. H&r block free file S. H&r block free file Government employees. H&r block free file , Moving expense deduction. H&r block free file , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. H&r block free file , Moving expense deduction. H&r block free file , Moving expense deduction. H&r block free file , Moving expense deduction. H&r block free file , Moving expense deduction. H&r block free file , Moving expense deduction. H&r block free file 4563, Form 4563. H&r block free file 4563, illustrated example, Illustrated Example of Form 4563, Line 15. H&r block free file , 4868, Extension of time to file. H&r block free file , Automatic 6-Month Extension 5074, Form 5074. H&r block free file , Moving expense deduction. H&r block free file , Form 5074. H&r block free file , Moving expense deduction. H&r block free file 5074, illustrated example, Illustrated Example of Form 5074, Part III. H&r block free file , 8689, Form 8689. H&r block free file 8689, illustrated example, Illustrated Example of Form 8689, Part IV. H&r block free file , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. H&r block free file Fringe benefits, Certain fringe benefits sourced on a geographical basis. H&r block free file G Government employees, U. H&r block free file S. H&r block free file (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. H&r block free file H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. H&r block free file Labor or personal services, Compensation for Labor or Personal Services, Pensions. H&r block free file Pensions, Pensions. H&r block free file Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H&r block free file , Alternative basis. H&r block free file Source of, Possession Source Income U. H&r block free file S. H&r block free file Armed Forces, U. H&r block free file S. H&r block free file Armed Forces. H&r block free file U. H&r block free file S. H&r block free file income rule, U. H&r block free file S. H&r block free file income rule. H&r block free file Income from American Samoa or Puerto Rico excluded. H&r block free file , Income from American Samoa or Puerto Rico excluded. H&r block free file Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. H&r block free file Inventory Sales or other dispositions of, Inventory. H&r block free file Investment income, Investment Income, Royalties. H&r block free file IRA deduction, Individual retirement arrangement (IRA) deduction. H&r block free file Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. H&r block free file S. H&r block free file return, Moving expense deduction. H&r block free file N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. H&r block free file , Net Investment Income Tax. H&r block free file , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. H&r block free file Permanent home, Permanent home. H&r block free file Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. H&r block free file Personal service income, Compensation for Labor or Personal Services, Pensions. H&r block free file Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. H&r block free file Labor or personal services, Compensation for Labor or Personal Services, Pensions. H&r block free file Pensions, Pensions. H&r block free file Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H&r block free file , Alternative basis. H&r block free file U. H&r block free file S. H&r block free file Armed Forces, U. H&r block free file S. H&r block free file Armed Forces. H&r block free file U. H&r block free file S. H&r block free file income rule, U. H&r block free file S. H&r block free file income rule. H&r block free file Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. H&r block free file Nonresident aliens, Special rule for nonresident aliens. H&r block free file Possession, days in, Days of presence in a possession. H&r block free file Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. H&r block free file Student, Student U. H&r block free file S. H&r block free file , days in, Days of presence in the United States. H&r block free file Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. H&r block free file Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. H&r block free file Reminders Earned income credit (EIC). H&r block free file , Reminders Electronic filing. H&r block free file , Reminders Rental income, Rental income. H&r block free file Resident alien (see specific possession) Royalty income, Royalties. H&r block free file S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. H&r block free file S. H&r block free file return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. H&r block free file Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H&r block free file , Alternative basis. H&r block free file Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. H&r block free file Labor or personal services, Compensation for Labor or Personal Services, Pensions. H&r block free file Pensions, Pensions. H&r block free file Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. H&r block free file , Alternative basis. H&r block free file U. H&r block free file S. H&r block free file Armed Forces, U. H&r block free file S. H&r block free file Armed Forces. H&r block free file U. H&r block free file S. H&r block free file income rule, U. H&r block free file S. H&r block free file income rule. H&r block free file Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. H&r block free file S. H&r block free file filing requirements for most taxpayers (Table 4-1), U. H&r block free file S. H&r block free file source of income (Table 2-1), Table 2-1. H&r block free file General Rules for Determining U. H&r block free file S. H&r block free file Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). H&r block free file TTY/TDD information, How To Get Tax Help U U. H&r block free file S. H&r block free file Armed Forces Bona fide residence, Special rule for members of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Earned income credit, Earned income credit. H&r block free file , U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Source of income, U. H&r block free file S. H&r block free file Armed Forces. H&r block free file Spouse, Special rule for civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file , Civilian spouse of active duty member of the U. H&r block free file S. H&r block free file Armed Forces. H&r block free file U. H&r block free file S. H&r block free file Government employees (see specific possession) U. H&r block free file S. H&r block free file income rule, U. H&r block free file S. H&r block free file income rule. H&r block free file U. H&r block free file S. H&r block free file return with excluded income, Deductions if Possession Income Is Excluded U. H&r block free file S. H&r block free file return, possession income excluded on, Special Rules for Completing Your U. H&r block free file S. H&r block free file Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. H&r block free file Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. H&r block free file Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. H&r block free file Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. H&r block free file Standard deduction, Standard Deduction U. H&r block free file S. H&r block free file taxation of possession income, to get information on, Introduction U. H&r block free file S. H&r block free file Virgin Islands (USVI), The U. H&r block free file S. H&r block free file Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. H&r block free file Form 4868, Extension of time to file. H&r block free file Form 8689, Form 8689. H&r block free file V Virgin Islands, U. H&r block free file S. H&r block free file , The U. H&r block free file S. H&r block free file Virgin Islands, Double Taxation W When to file U. H&r block free file S. H&r block free file return, When To File, Extension beyond 2 months. H&r block free file Where To File U. H&r block free file S. H&r block free file return, Where To File Which return to file (see specific possession) Who must file U. H&r block free file S. H&r block free file return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications