what do you mean non-passive rental loss carryover? except for rental real estate professionals (and in certain cases self-rental) all rental real estate activities are treated as passive. if they are non-passive you should not have a non-passive carryover because any net losses that that produce a net operating loss become part of your net operating loss which is always non-passive. under current law NOLs can only be carried forward. in any case you don't have the option of when to use them.
