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360 Tax Martin
Level 3
September 21, 2020
Question

Passive Losses Subject to At-Risk Limitations

  • September 21, 2020
  • 2 replies
  • 16 views

Can an S-Corporation with passive losses which are subject to at-risk limitations, use these losses against another s-corporation's passive income? This would be on the individual return of course. Thank you in advance for your inputs!

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2 replies

T
TaxGuyBill
Level 15
September 21, 2020

No.  The order of limitations are (1) Basis, (2) At-Risk, then (3) Passive.

Because it is limited due to At-Risk limitations, it stops there.

    sjrcpa
    sjrcpa
    Level 15
    September 21, 2020

    At risk rules apply first. If not at risk, there is no passive loss to be used against other passive income.

    The not at risk loss carries over until shareholder is at risk.

    The more I know the more I don’t know.
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