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1090ez

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1090ez

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The 1090ez

1090ez Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1090ez Tax questions. 1090ez 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. 1090ez irs. 1090ez gov/pub925. 1090ez Reminders At-risk amounts. 1090ez  The following rules apply to amounts borrowed after May 3, 2004. 1090ez 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. 1090ez 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. 1090ez Photographs of missing children. 1090ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1090ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1090ez 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. 1090ez 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. 1090ez The first part of the publication discusses the passive activity rules. 1090ez The second part discusses the at-risk rules. 1090ez However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. 1090ez Comments and suggestions. 1090ez   We welcome your comments about this publication and your suggestions for future editions. 1090ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1090ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1090ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1090ez   You can send your comments from www. 1090ez irs. 1090ez gov/formspubs/. 1090ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 1090ez ”   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. 1090ez Ordering forms and publications. 1090ez   Visit www. 1090ez irs. 1090ez 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. 1090ez Internal Revenue Service 1201 N. 1090ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1090ez   If you have a tax question, check the information available on IRS. 1090ez gov or call 1-800-829-1040. 1090ez We cannot answer tax questions sent to either of the above addresses. 1090ez 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. 1090ez Prev  Up  Next   Home   More Online Publications