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Investors & landlords
They go right there under "regular tax carryovers."
The 'regular tax' part there doesn't refer to them not being passive. It's referring to how you will you use them when you do use them. You will use them against your regular income tax.
You may have a carryover for AMT purposes as well. If you have a form 6251 or a second 8582 in your return last year then it will show your passive losses for AMT purposes. (If you don't have those forms then you can leave this blank).
If your passive losses are from a qualified business then you will have QBI losses for box 3 there. Those are pretty rare.
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‎February 26, 2023
9:20 AM