Active • Activities • Also • Amount • Apply • Below • Brokerage • Businesses • Certain • Considered • Deduct • Deductible • Directly • Equipment • Examples • Exceed • Expenses • Extent • Fees • Forward • Include • Income • Incurred • Individual • Investments • Limited • Losses • Maintenance • Offset • Partially • Participation • Partnership • Passive • Properties • Property • Purposes • Rental • Repairs • Reported • Return • Salary • Separate • Start • Tax • Taxpayer • They • Threshold • Wages • Which • Yes