passive loss 消极损失

〈美〉在税法中，下列三方面的任何损失均为消极损失：1.来自于纳税人未实质参与的活动中的损失；2.来自于租赁活动的损失，但个人积极参与者除外；3.来自避税活动的损失。消极损失的扣减建立在其活动的时间和类型的基础上并受到限制。在进行投资活动的年度中，任何为实际发生的年度所限制的消极损失可全额扣减。消极损失限制从1987年起开始逐步采用。

A passive loss is a financial loss within an investment in any trade or business enterprise in which the investor is not a material participant. A passive loss is when an investor who is a nonmaterial participant in a trade or business enterprise experiences a financial loss. Passive losses can come from a variety of activities, including equipment leasing, rental real estate, limited partnerships, S corporations, limited liability companies, and sole proprietorships in which the taxpayer has no material participation. 以下为相关例句，可供参考：

例句1

Passive losses can stem from investments in rental properties, business partnerships, or other activities in which an investor is not materially involved. In order to be considered a nonmaterial participant, the investor cannot be continuously and substantially active or involved in the business activity.

消极损失可能来自对租赁物业、商业伙伴关系或投资者未实质性参与的其他活动的投资。为了被视为非实质性参与者，投资者不能持续和实质性地活跃于或参与商业活动。

例句2

A passive loss may be claimed by a rental property owner or a limited partner based on their proportional share of a partnership. Passive losses can be written off only against passive gains. Passive losses can include a loss from the sale of the passive business or property in addition to expenses exceeding income. When losses exceed the income from passive activities, the rest of the loss can be carried forward to the next tax year provided there is some passive income to write it off against.

租赁财产所有人或有限合伙人可以根据他们在合伙企业中的比例份额来主张消极损失。消极损失只能从消极收益中冲销。消极损失除了支出超过收入之外，还包括消极业务或财产的销售损失。当损失超过消极活动的收入时，剩余的损失可以结转到下一个纳税年度，前提是有一些消极收入可以核销。

例句3

Limited partners are usually passive given the restrictions of the tests for material participation. Given the nature of limited partnerships, participants tend to have passive losses or income from them. While more than one form or tax schedule may be required for a taxpayer to report their passive activities, only Form 8582 should be used to report passive activity losses.

鉴于实质性参与测试的限制，有限合伙人通常是被动的。鉴于有限合伙制的性质，参与者往往会从中获得消极损失或收入。虽然纳税人可能需要一份以上的表格或税单来报告他们的消极活动，但只有表格8582才能用于报告消极活动损失。

例句4

Losses from rental property are considered passive losses and can generally offset passive income only (that is, income from other rental properties or another small business in which you do not materially participate, not including investments).

租赁物业的损失被视为消极损失，通常只能抵消消极收入（即来自其他租赁物业或您未实质性参与的其他小企业的收入，不包括投资）。