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Walter, a single taxpayer, purchased a limited partnership interest in a tax she

ID: 2484465 • Letter: W

Question

Walter, a single taxpayer, purchased a limited partnership interest in a tax shelter in 1985. He also acquired a rental house in 2015, which he actively manages. During 2015, Walter's share of the partenership's losses was $14,500, and his rental house generated $26,000 in losses. Walter's modified adjusted gross income before passive losses is $111,000. If an amount is zero, enter "0". Calculate the amount of Walter's allowable deduction for rental house activities for 2015. $ Calculate the amount of Walter's allowable deduction for the partnership losses for 2015. $ What may be done with the unused losses, if anything? The unused losses may be carried forward to future tax years to reduce active income in those years.

Explanation / Answer

Amount over AGI is $11000

Then we deduct up to $25000 of rental property losses against other income, if they are actively involved in the management of the property and their income does not exceed certain limits

($25000 - 50% of $11000) => $19500

The amount that Walter is able to deduct . => $19500

Answeer 2

25000 - (50%of 14500)

=>$17750

Answer 3

Any unused passive losses and credits are carried over and may be used to offset future passive income or taxes attributable to such income.