For nondeductible expenses relating to a mixed used residence, look at the Carryovers Smart Worksheet on the Schedule E worksheet for the rental property. This section appears after Line 22 and the QBI sections. The area of the table you need is called "Vacation Home Carryover." Line L shows operating expenses and Line M is depreciation. There are columns for Regular Tax and AMT.
Note that these non-deductible expenses are different from a passive loss carryover. Passive loss carryovers are generally reported in aggregate as Regular, Alternative Minimum Tax (AMT), and QBI.
I'm now more confused. I'm working off a pdf of my 2023 schedule E worksheet. I'm not seeing a Line L except on page 1 which asks if the property was located in a qualified disaster area. Line 22 is the last line of the schedule E worksheet. Nothing follows it. Is this carryovers smart worksheet something that doesn't print?
