Table of Contents

• Supplemental Income and Loss
  • Introduction
  • What's New
• General Instructions
  • Other Schedules and Forms You May Have To File
  • Husband-Wife Qualified Joint Venture
  • Exception—Community Income
  • Reportable Transaction Disclosure Statement
  • At-Risk Rules
  • Passive Activity Loss Rules
    • Passive Activity
    • Activities That Are Not Passive Activities
    • Exception for Certain Rental Real Estate Activities
  • Recordkeeping
• Specific Instructions
  • Line A
  • Part I
    • Income or Loss From Rental Real Estate and Royalties
  • Parts II and III
  • Part II
    • Income or Loss From Partnerships and S Corporations
    • Line 27
    • Line 28
  • Part III
    • Income or Loss From Estates and Trusts
  • Part IV
    • Income or Loss From Real Estate Mortgage Investment Conduits (REMICs)
  • Part VSummary
    • Line 42
• Supplemental Income and Loss