Calculate the special allowance for a passive loss from a rental real estate with active participation for Form 1040NR filers
The special allowance isn't available if the taxpayer is married, files a separate return, and didn't live apart from the spouse at all times during the year. Married filing joint status isn't available for Form 1040NR filers. If the client qualifies, mark the
Lived apart entire year
field in the 1040
screen to calculate the special allowance.
