Yes, the rental loss you cannot deduct can be carried forward for use in subsequent years. To take advantage of the exception when there is active participation (and modified adjusted gross income within certain limits), the loss must have been incurred in a year when there was active participation. If there is a year when a rental loss was incurred when participation was not "active," then such loss, which can be carried forward, remains a passive loss and cannot be used when calculating the exception under the active participation rules.
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