https://thewaterfallstrategy.com/2026-09-27 https://thewaterfallstrategy.com/about/2026-10-22 https://thewaterfallstrategy.com/disclosures/2026-09-27 https://thewaterfallstrategy.com/brokers/2026-10-08 https://thewaterfallstrategy.com/exchange/2026-10-14 https://thewaterfallstrategy.com/form-8582-worksheet/2026-09-29 https://thewaterfallstrategy.com/capital-loss-carryover-calculator/2026-09-29https://thewaterfallstrategy.com/img-orig/capital-loss-carryover-calculator-amount-by-figure-chart.pngHow are the numbers in this calculator figured?How are the numbers in this calculator figured?. Source: figures published on this page. Data: as of October 18, 2026.https://thewaterfallstrategy.com/img-orig/capital-loss-carryover-calculator-key-numbers.pngKey numbers: How are the numbers in this calculator figured?Key numbers: How are the numbers in this calculator figured?. Source: figures published on this page. Data: as of October 18, 2026.https://thewaterfallstrategy.com/img-orig/capital-loss-carryover-calculator-social-card.pngCapital Loss Carryover CalculatorSocial preview card for Capital Loss Carryover Calculator https://thewaterfallstrategy.com/ce/2026-10-08 https://thewaterfallstrategy.com/brokers/appraisal-came-in-low/2026-10-08 https://thewaterfallstrategy.com/brokers/expired-listings/2026-10-08 https://thewaterfallstrategy.com/brokers/seller-note/2026-10-08 https://thewaterfallstrategy.com/cpe/2026-10-08 https://thewaterfallstrategy.com/what-makes-an-installment-sale-work/2026-10-10 https://thewaterfallstrategy.com/blog/form-4797-instructions/2026-10-18 https://thewaterfallstrategy.com/blog/losses-that-offset-property-sale-gain/2026-09-28 https://thewaterfallstrategy.com/blog/excess-business-loss-limitation/2026-10-18https://thewaterfallstrategy.com/img-orig/passive-loss-dam-how-suspended-losses-release-on-sale.pngThe passive-loss dam: how suspended losses releaseThe passive-loss dam: how suspended losses release. Source: IRC section 469(g); IRS Form 8582 instructions. Data: current law; checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/blog-excess-business-loss-limitation-key-numbers.pngKey numbers: The passive-loss dam: how suspended losses releaseKey numbers: The passive-loss dam: how suspended losses release. Source: IRC section 469(g); IRS Form 8582 instructions. Data: current law; checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/blog-excess-business-loss-limitation-social-card.pngExcess Business Loss Limitation 2026: $256,000 / $512,000 CapSocial preview card for Excess Business Loss Limitation 2026: $256,000 / $512,000 Cap https://thewaterfallstrategy.com/blog/passive-losses-for-doctors/2026-09-27 https://thewaterfallstrategy.com/blog/self-rental-rule/2026-09-27https://thewaterfallstrategy.com/img-orig/passive-loss-dam-how-suspended-losses-release-on-sale.pngThe passive-loss dam: how suspended losses releaseThe passive-loss dam: how suspended losses release. Source: IRC section 469(g); IRS Form 8582 instructions. Data: current law; checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/blog-self-rental-rule-key-numbers.pngKey numbers: The passive-loss dam: how suspended losses releaseKey numbers: The passive-loss dam: how suspended losses release. Source: IRC section 469(g); IRS Form 8582 instructions. Data: current law; checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/blog-self-rental-rule-social-card.pngSelf-Rental Rule: Renting Property to Your Own BusinessSocial preview card for Self-Rental Rule: Renting Property to Your Own Business https://thewaterfallstrategy.com/blog/real-estate-syndication-k1-losses/2026-09-27 https://thewaterfallstrategy.com/blog/selling-rental-property-that-was-primary-residence/2026-09-27https://thewaterfallstrategy.com/img-orig/passive-loss-dam-how-suspended-losses-release-on-sale.pngThe passive-loss dam: how suspended losses releaseThe passive-loss dam: how suspended losses release. Source: IRC section 469(g); IRS Form 8582 instructions. Data: current law; checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/federal-long-term-capital-gains-rate-tiers-2026-single-vs-married.png2026 federal long-term capital gains rates: where each tier starts2026 federal long-term capital gains rates: where each tier starts. Source: IRS Rev. Proc. 2025-32; IRC section 1411 (NIIT). Data: as of January 1, 2026 (tax year 2026); checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/blog-selling-rental-property-that-was-primary-residence-key-numbers.pngKey numbers: The passive-loss dam: how suspended losses releaseKey numbers: The passive-loss dam: how suspended losses release. Source: IRC section 469(g); IRS Form 8582 instructions. Data: current law; checked October 18, 2026.https://thewaterfallstrategy.com/img-orig/blog-selling-rental-property-that-was-primary-residence-social-card.pngSelling a Rental That Was Your Primary Residence: 121 RulesSocial preview card for Selling a Rental That Was Your Primary Residence: 121 Rules