Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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 Products

Publication 925 (HTML)


Recent Developments

2017 Tax Benefits Provided by the Bipartisan Budget Act of 2018 -- 14-MAR-2018


Other Items You May Find Useful

All Revisions for Publication 925

Publication 225, Farmer's Tax Guide

Publication 527, Residential Rental Property (Including Rental of Vacation Homes)

Additional Publications You May Find Useful

Other Current Products


Comment on Publication 925

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.