About Publication 925, Passive Activity and At-Risk Rules

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.

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

Current Revision

Publication 925 (HTML)


Recent Developments

None at this time.


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