Calculate how much rental loss you can deduct this year based on your MAGI and participation status.
📍 Property Address (optional)
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InputsShared
Rental Loss
Annual Rental Loss?
$
Your Tax Situation
Modified AGI (MAGI)
$
Participation Level
Tax Bracket %
%
Pro Forma — More Properties
Total Losses Multiple Properties
$
As-IsCurrent
Enter values to see results
Deductible This Year
—
Carryover
—
to future years
Tax Savings
—
at your bracket
Max Allowance
—
$25K limit
PAL Calculation
Rental Loss—
Your MAGI—
$25K Allowance—
Phase-Out Applied—
Deductible Amount—
Carryover—
Pro FormaAfter plan
Enter values to see results
Pro Forma Deductible
—
multiple properties
Carryover
—
Tax Savings
—
REPS Benefit
—
if qualified
Pro Forma PAL
Total Losses—
Deductible—
Carryover—
Planning Strategies
Become Real Estate Professional—
STR < 7 Day Avg Rule—
Use Carryovers on Sale—
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Enter your annual rental loss and Modified AGI. Active participants (250+ hours) can deduct up to $25,000 of rental losses against ordinary income, with a phase-out from $100K–$150K MAGI.
Passive Activity Loss (PAL) rules limit how much rental loss you can deduct against non-passive income. Most landlords are 'active participants' limited to $25K/yr deduction. Real Estate Professionals (750+ hours, >50% of work time in RE) can deduct unlimited losses. Suspended losses can be used when the property is sold.