I am eligible for special allowance $25K deduction (active, AGI<100k). My rental loss is $8k. Can i defer/carry-over the $8k for future use against passive income and just use the $25k special allowance to deduct against my total income (ie. incl. non-passive)? If so, how do I enter this on Sche E (enter $25k for line 25 and line 26?) And how do I enter on form 8582 to suspend/carry forward the $8k (list in Part VII and VIII as Unallowed Loss?) thank you.
