I am confused that suspended and disallowed losses are the same? I have carryover and disallowed losses on my rental property in 2020, and disallowed (suspended) losses in 2019. I do believe the IRS allows to deduct up to $25,000 of rental property loss if income is $100,000 or less. Can I deduct the above losses (from 2019 and 2020) in the 2021 year tax return?
