Real estate rental losses to offset ordinary income for non-real estate professionals but with active participation are limited to $25,000 and that loss allowance is phased out at adjusted gross incomes between 100,000 and 150,000 per IRS instructions.
Here is the current IRS Publication for reference.
The CARES act suspended the excess business loss limitation but did not change the Passive Activity Loss rules.
The excess business loss rule had limited business loss in tax years 2018-2025 to 250,000 (500,000 for joint filers) with the excess carried over to future years.
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