@ene777ene wrote:
..........I am asking if I am over that loss amount and carry some of the passive loss forward can I use the special passive loss allowance the next year........
I agree with @Critter-3. The $25,000 special passive loss allowance is for active participants (subject to gross income limitations) and renews on an annual basis, assuming the requirements are met.
See https://www.irs.gov/publications/p527#en_US_2019_publink1000219127
