How is my passive income/loss determined?
If you do not materially participate in a business activity, your passive income or loss is calculated by matching income and expenses of the activity.
Portfolio Income (interest, dividends, annuities, and royalties from property held for investment) is not included when determining passive income or loss.
Portfolio Income (interest, dividends, annuities, and royalties from property held for investment) is not included when determining passive income or loss.





