| Publication 925 |
2003 Tax Year |
Publication 925
Introductory Material
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. 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.
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. The first part of the publication discusses the passive activity rules. The second part discusses
the at-risk rules.
However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can e-mail us while visiting our web site at *taxforms@irs.gov. Please put “ Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
Useful Items - You may want to see:
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
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
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