Publication 527 (2013), Residential Rental Property IRS Form 8582 – Passive Activity Loss Limitations http://www.irs.gov/publications/p527/ch03.html www.irs.gov/...ch03.html IRS Publication 527 www.irs.gov/...ch03.html Publication 527 (2013), Residential Rental Property IRS.gov: Reporting Rental Income, Expenses and Losses IRS Publication 527 IRS: Reporting Rental Income, Expenses, and Losses provide substantial services irs.gov Limits on Rental Losses http://www.irs.gov/publications/p527/ch03.html real estate professionals http://www.irs.gov/publications/p527/ch03.html IRS Reporting Rental Income, Expenses, and Losses For more details please see the IRS tax code. provide substantial services