It depends. While DoninGA is correct, you cannot claim a loss for income you didn't receive, IRS Pub. 925 page 4 states," you can deduct up to $25,000 of your rental loss even though it’s passive.
If you actively participate in a rental real estate activity, there is a special allowance to the general rule. IRS Pub 925 defines active participation as materially participation. "You materially participated in a trade or business activity for a year and if you satisfy any of the following:
- You participated in the activity for more than 500 hours
- Your participation was substantially all the participation in the activity of all individuals for the tax year, including the participation of individuals who didn’t own any interest in the activity.
- You participated in the activity for more than 100 hours during the tax year, and you participated at least as much as any other individual (including individuals who didn’t own any interest in the activity) for the year."
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