If you use the married filing separately filing status, you may not be eligible for the $25,000 exception for rental real estate with active participation. See IRS publication 527, page 13.
Many rental real estate tax returns claim a loss and this exception allows many taxpayers to claim the real estate loss against ordinary income.
This feature may not currently be available to you depending upon your modified adjusted gross income (see page 14).
Losses could eventually be realized upon the sale of the rental property.
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