地主们都知道税表Sch E, 可申报的损失额度。 if $100K< MAGI <150K, 你最大的损失额度 =($150,000-MAGI)/2 if you are married and file join return or =($75,000-MAGI)/2 if you are married and file seperately return.

What the heck is MAGI?

Modified adjusted gross income (MAGI). For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. However, as discussed below, there may be other modifications. MAGI when using Form 1040A. If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (Student loan interest deduction) and line 19 (Tuition and fees deduction). MAGI when using Form 1040. If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any:

1. Foreign earned income exclusion,

2. Foreign housing exclusion,

3. Foreign housing deduction,

4. Exclusion of income by bona fide residents of American Samoa,

5. Exclusion of income by bona fide residents of Puerto Rico,

6. Exclusion for adoption benefits received under an employer's adoption assistance program,

7. Deduction for student loan interest,

8. Deduction for tuition and fees, and

9. Deduction for domestic production activities.

Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Do not add in the deduction for (7) student loan interest, (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI).

Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1.

http://www.accurate-accounts.com/passive.pdf

http://www.bargaineering.com/articles/adjusted-gross-income-and-modified-adjusted-gross-income.html