About Publication 925, Passive Activity and At-Risk Rules


Publication 925 discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity;

  • The first part of the publication discusses the passive activity rules.
  • The second part discusses the at-risk rules.

Current revision

Publication 925 (PDFPDF | HTML | eBookEPUB)

Recent developments

None at this time.

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