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posted May 31, 2019 6:09:05 PM

A pass through entity owning real estate sells it all and passes through a gain. Where do I report that gain and how do I offset suspended passive losses?

Annual rental income and expenses have gone on Sched E and passive losses have accumulated.  Now the trust disposes of its real estate and distributes everything and passes through a gain.  Where do I report the gain and hopefully offset it with suspended passive loss?  

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1 Replies
Level 13
May 31, 2019 6:09:06 PM

You'll want to report your gain using the "Rental Properties and Royalties (Sch E)" interview.  That should handle the calculation of the gain on sale, depreciation recapture, and release the deferred passive loses.

Tom Young