it depends; If you have a rental real estate loss from a passive activity , the amount of loss you can deduct may be limited by the passive activity loss rules. You may need to complete Form 8582 to figure the amount of loss, if any, to enter on line 22. You need to see the Instructions for Form 8582 to determine if your loss is limited. If your rental real estate loss is not from a passive activity or you meet the exception for certain rental real estate activities , you do not have to complete Form 8582. Enter the loss from line 21 on line 22. If you have an unallowed rental real estate loss from a prior year that after completing Form 8582 you can deduct this year, include that loss on line 22. If you have an unallowed rental real estate loss this year, you may carry forward the unclaimed loss next year |