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Turbo TaxTurbo tax Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Turbo tax Tax questions. Turbo tax Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. Turbo tax irs. Turbo tax gov/pub925. Turbo tax Reminders At-risk amounts. Turbo tax The following rules apply to amounts borrowed after May 3, 2004. Turbo tax You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. Turbo tax You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. Turbo tax Photographs of missing children. Turbo tax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbo tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbo tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbo tax Introduction 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. Turbo tax The first part of the publication discusses the passive activity rules. Turbo tax The second part discusses the at-risk rules. Turbo tax However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. Turbo tax Comments and suggestions. Turbo tax We welcome your comments about this publication and your suggestions for future editions. Turbo tax You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbo tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Turbo tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbo tax You can send your comments from www. Turbo tax irs. Turbo tax gov/formspubs/. Turbo tax Click on “More Information” and then on “Comment on Tax Forms and Publications. Turbo tax ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbo tax Ordering forms and publications. Turbo tax Visit www. Turbo tax irs. Turbo tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbo tax Internal Revenue Service 1201 N. Turbo tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbo tax If you have a tax question, check the information available on IRS. Turbo tax gov or call 1-800-829-1040. Turbo tax We cannot answer tax questions sent to either of the above addresses. Turbo tax Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Turbo tax Prev Up Next Home More Online Publications
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