Investors & landlords

Passive losses are completely separate from the capital gain or loss.  They are two separate and independent things.

 

1)  Yes.   It was still your Principal Residence during those 1.5 years.

2) Passive losses are separate and allowed in full whether it is sold at a gain or loss.

3) Same answer as #2.

4)  Same answer as #2.  You are still allowed the Passive Losses, which effectively means you ARE benefitting from the depreciation from prior years.

 

If you don't meet the 2 out of 5 year rule, the same things apply.  You just don't get to exclude the gain.

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