認真讀了IRS publication, 總算搞懂了，rental loss carryover 是顯示在Form 8582, Section VII, column (c), "unallowed loss"
多謝建寧和檸檬回複。之前打了個電話給 Turbotax谘詢，Expert 居然說我是active participation in rental activity, 不能算passive rental loss 所以不能carryover. 居然還要給我讀 IRS publication. 我說她不對，她還說她都pass exams 了的。
