ThomasM125
Employee Tax Expert

Deductions & credits

I don't think what you are seeing is royalty losses on line 21. Line 21 is the net loss from the rent income reported on line 3 minus the rent expenses reported on line 20. Line 22 is the allowed rental loss from passive activities as reported on form 8582 (the portion of line 21 losses allowed.)

 

So, there are no royalty losses on line 21 to add to the rental loss on line 22. So, line 25 is just the rental loss reported on line 22.

 

 

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