for 2018 if your modified adjusted gross income less than $150,000 then passive real estate losses in the amount of $25,000 should have been allowed. the amount should appear in parts III and IV of the 8582. in addition, line 26 of schedule e should show a $25,000 loss. if there is nothing in parts II, III or IV for page 2 of schedule e then line 41 would show the $25,000 loss. this loss then shows up on schedule 1 line 17. This would be the only logical possibility. since 2019 c/o is exactly $25,000 less than 2018's amount. in addition, you can review the various worksheets that are part of the 8582. if this is not what happened then see a tax pro because we have no other way to explain why the carryover dropped by exactly $25K.
