Other Items Related To Publication 925
Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
This publication discusses rental income and expenses (including depreciation) and explains how to report them on your return. It also covers casualty losses on rental property and the passive activity and at-risk rules.
Publication 541, Partnerships
Publication 541 explains how the tax law applies to partnerships and to partners. Partnerships pass through profits (losses) to their partners, who must include the partnership items on their tax returns.
Form 4952, Investment Interest Expense Deduction
Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years.
Form 6198, At-Risk Limitations
Use this form to figure: the profit (loss) from an at-risk activity for the current year, the amount at risk for the current year, and the deductible loss for the current year.
Form 8582, Passive Activity Loss Limitations
Form 8582 is used by noncorporate taxpayers to figure the amount of any passive activity loss (PAL) for the current tax year.
Form 8582-CR, Passive Activity Credit Limitations
Form 8582-CR is used by noncorporate taxpayers to figure the amount of any passive activity credit (PAC) for the current tax year (including any prior year unallowed credits) and the amount of credit allowed for the current year.
Form 8810, Corporate Passive Activity Loss and Credit Limitations
Personal service corporations and closely held corporations use this form to figure the amount of any passive activity loss (PAL) or credit for the current tax year and the amount of losses and credits from passive activities allowed on the corporation's tax return.It is also used to make the election to increase the basis of credit property when the corporation disposes of its interest in an activity for which it has an unused credit.