In 2017 I rented out a condo unit. In December 2017 the tenant moved out. On January 1 2018, I (owner) moved in. When I rented the
property in 2017, I had passive activity real estate losses. I lived in my condo unit for all of 2018. I did not rent my condo in 2018. I was the only owner of this property and
qualify as an active participant. I am
not a real estate professional.
How do I carry forward my 2017 passive activity real estate losses into my 2018 tax return?
