@Critter wrote:
IF you are not phased out any loss on the Sch E can reduce other income on the return.
Information on the phaseout can be viewed at the link below. $25,000 is the amount of the special allowance (again, subject to phaseout) if you or your spouse actively participated in a passive rental activity (if you are married, filing a separate return, and lived apart from your spouse for the entire tax year, your special allowance is limited to a maximum of $12,500).
https://www.irs.gov/publications/p925#en_US_2018_publink1000104571
