https://thewaterfallstrategy.com/2026-09-27 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/1031-boot/2026-09-27 https://thewaterfallstrategy.com/blog/real-estate-professional-status/2026-10-18 https://thewaterfallstrategy.com/blog/section-469-passive-activity-rules/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-section-469-passive-activity-rules-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-section-469-passive-activity-rules-social-card.pngSection 469 Passive Activity Loss Rules: A Plain-English MapSocial preview card for Section 469 Passive Activity Loss Rules: A Plain-English Map https://thewaterfallstrategy.com/blog/suspended-passive-losses-selling-rental/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-suspended-passive-losses-selling-rental-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-suspended-passive-losses-selling-rental-social-card.pngWhat Happens to Suspended Passive Losses When You Sell?Social preview card for What Happens to Suspended Passive Losses When You Sell? https://thewaterfallstrategy.com/blog/depreciation-recapture-1031-exchange/2026-09-27 https://thewaterfallstrategy.com/blog/installment-sale-1031-boot/2026-10-18 https://thewaterfallstrategy.com/blog/bonus-depreciation-rental-property/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-bonus-depreciation-rental-property-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-bonus-depreciation-rental-property-social-card.pngBonus Depreciation on Rental Property in 2026: 100% Is BackSocial preview card for Bonus Depreciation on Rental Property in 2026: 100% Is Back https://thewaterfallstrategy.com/blog/form-4797-instructions/2026-10-18 https://thewaterfallstrategy.com/blog/unrecaptured-section-1250-gain/2026-10-18https://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-unrecaptured-section-1250-gain-key-numbers.pngKey numbers: 2026 federal long-term capital gains rates: where each tKey numbers: 2026 federal long-term capital gains rates: where each t. 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-unrecaptured-section-1250-gain-social-card.pngUnrecaptured Section 1250 Gain: The Maximum 25% Rate ExplainedSocial preview card for Unrecaptured Section 1250 Gain: The Maximum 25% Rate Explained https://thewaterfallstrategy.com/blog/aggregation-election-real-estate/2026-09-27 https://thewaterfallstrategy.com/blog/material-participation-rental/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-material-participation-rental-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-material-participation-rental-social-card.pngMaterial Participation for Rentals: The 7 Tests ExplainedSocial preview card for Material Participation for Rentals: The 7 Tests Explained https://thewaterfallstrategy.com/blog/real-estate-professional-spouse/2026-09-27 https://thewaterfallstrategy.com/blog/rental-loss-allowance-25000/2026-10-18https://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-rental-loss-allowance-25000-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-rental-loss-allowance-25000-social-card.png$25,000 Rental Loss Allowance and the $100k-$150k Phase-OutSocial preview card for $25,000 Rental Loss Allowance and the $100k-$150k Phase-Outhttps://thewaterfallstrategy.com/img-orig/vid-Sj_387XNuIc.jpgWhere Passive Losses Come From: Depreciation, Cost Segregation and the $25,000 Allowance (2026) https://thewaterfallstrategy.com/blog/at-risk-rules/2026-09-27 https://thewaterfallstrategy.com/blog/selling-rental-property-taxes/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/form-8582-explained/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-form-8582-explained-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-form-8582-explained-social-card.pngForm 8582 Instructions 2026: Line by Line, Rental ExampleSocial preview card for Form 8582 Instructions 2026: Line by Line, Rental Example https://thewaterfallstrategy.com/blog/net-investment-income-tax-rental-property/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-net-investment-income-tax-rental-property-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-net-investment-income-tax-rental-property-social-card.pngNet Investment Income Tax on Rental Property Sales: 3.8% RuleSocial preview card for Net Investment Income Tax on Rental Property Sales: 3.8% Rule https://thewaterfallstrategy.com/blog/passive-loss-carryover-rules/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-passive-loss-carryover-rules-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-passive-loss-carryover-rules-social-card.pngPassive Loss Carryover: How Unused Rental Losses Carry ForwardSocial preview card for Passive Loss Carryover: How Unused Rental Losses Carry Forward https://thewaterfallstrategy.com/blog/passive-losses-for-doctors/2026-09-27 https://thewaterfallstrategy.com/blog/passive-vs-nonpassive-income/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-passive-vs-nonpassive-income-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-passive-vs-nonpassive-income-social-card.pngPassive vs Nonpassive Income: What Passive Losses Can OffsetSocial preview card for Passive vs Nonpassive Income: What Passive Losses Can Offset 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/installment-sale-passive-losses/2026-10-18 https://thewaterfallstrategy.com/blog/real-estate-syndication-k1-losses/2026-09-27 https://thewaterfallstrategy.com/blog/alternatives-to-selling-rental-property/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-alternatives-to-selling-rental-property-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-alternatives-to-selling-rental-property-social-card.pngHow to Avoid Capital Gains Tax on Rental Property: 30 OptionsSocial preview card for How to Avoid Capital Gains Tax on Rental Property: 30 Options 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 https://thewaterfallstrategy.com/blog/step-up-in-basis-rental-property/2026-10-18