If you are a real estate pro, you can write off all of your losses from rental property as active income (non-passive).
To be considered a real estate pro, you must spend at least 750 hours a year performing personal services related to your property. This can include making management decisions, inspecting the property, overseeing repairs and interviewing tenants, to give a few examples
If your rental does not take you 750 hours a year, then it has to be listed as passive.