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Form 6198 limitations of suspended passive losses, section 179 deductions, and capital loss carryovers
The following limitations apply to Form 6198.
- Losses are limited by Form 6198 before Form 8582.
- Investment interest is limited by Form 4952 before Form 6198.
- Section 179 is limited by trade or business income after Form 8582.
- Capital losses are limited to $3,000 after Form 8582.
- Only losses disallowed by the at-risk limitations are subject to the at-risk limitation in subsequent years.
- Passive losses suspended by Form 8582, section 179 disallowed by Form 4562, and capital losses disallowed under $3,000 limitation have already passed the at-risk limitation in previous years and, when allowed by Form 8582, Form 4562, or Schedule D, are losses allowed in addition to those allowed by Form 6198.