Passive Activity Loss Calculator
Estimate how much of a rental or other passive loss is allowed this year and how much is suspended.
The $25,000 allowance and the $100,000 phaseout start are statutory and are not inflation-adjusted.
Estimate
$18,000.00
- Special allowance used
- $6,000.00
- Loss allowed this year
- $18,000.00
- Suspended loss
- $0.00
- This estimate is calculated in your browser and is not sent to a server.
- The $25,000 rental allowance phases out by 50 cents per dollar of modified AGI over $100,000. Married filing separately and living together gets no allowance.
Limits of this estimate
- Real estate professional status is not treated as nonpassive.
- The allowance requires the active-participation box.
- This is educational information, not tax, legal, or accounting advice, and it does not file a return.