In 2019 my passive losses from my rental properties and partnership, also containing rental properties, was 33000 dollars. I was able to deduct 25,000 of those losses from my normal income due to the small landlord exception. I know the remaining 8000 dollars was carried forward. My question is can that 8k be used to deduct from my income this year, using the small landlord exception, or is that carry forward loss only allowed to be deducted from other passive gains?
