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Level 3
December 7, 2019
Solved

Partnership - how can I use in current year prior year unused deductions from personal use - 280A(c)(5)

  • December 7, 2019
  • 1 reply
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A rental house is owned by a partnership and had unused deductions from prior years due to personal use, Sec. 280A(d)(1).  Now in 2018, it is profitable and has zero personal use for 2018. For the 2018 return, where do the unused deductions carried forward get  reported and used?  Somewhere on the partnerships 1065 or 8825?  Or rather, on the parter's individual 1040's?
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Best answer by sjrcpa

On the 8825.

1 reply

sjrcpa
sjrcpaAnswer
Level 15
December 7, 2019

On the 8825.

The more I know the more I don’t know.
dennisj1Author
Level 3
December 7, 2019
Thanks sjrcpa!  I'd love to hear other opinions, so anyone else, please chime in, dennisj.