do you mark you actively participate? if not, the special allowance is not available. look at form 8582.
Active participation depends on all the facts and circumstances. Factors that indicate active participation include making decisions involving the operation or management of the activity, performing services for the activity, and hiring and discharging employees. Factors that indicate a lack of active participation include lack of control in managing and operating the activity, having authority only to discharge the manager of the activity,
and having a manager of the activity who is an independent contractor rather than an employe
