LLC taxed as Partnership (1065) has rental real estate (several properties) reported on Form 8825 on accrual basis. Rent claimed as income in 2015 is now determined as noncollectable and considered bad debt. Where does this get claimed on the return?

Rental real estate activities are generally considered passive activities, and the amount of loss you can deduct is limited. Generally, you cannot deduct losses from rental real estate activities unless you have income from other passive activities. Losses from passive activities are first subject to the at-risk rules. At-risk rules limit the amount of deductible losses from holding most real property placed in service after 1986. Deductions for losses from passive activities are limited. You generally cannot offset income, other than passive income, with losses from passive activities. Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. Any excess loss or credit is carried forward to the next tax year. However,If you "actively participate" in managing your property, you can deduct up to $25k of your rental losses each year against nonpassive income such as your salary or wages. The maximum special allowance of $25k ($12,500 for married filing separate) for rental real estate with active participation is reduced by 50% of the amount of your modified adjusted gross income that is more than $100k ($50k for MFS). If your modified adjusted gross income is $150k or more ($75k for MFS), you generally cannot use the special allowance. Rental activities in which you materially participated during the year are not passive activities if for that year you were a real estate professional. Losses from these activities are not limited by the passive activity rules.