1. you have 10K passive carryover loss, 3K passive income, 10K - 3K = 7K.
THis is your passive loss in 2022.
2. Passive loss deduction phase out starting at 100000, at 50% rate, no deduction at 150,000.
Therefore, assuming 148K adjustable gross income, (148K-100K) x 50% = 24K
Deduction allowance is 25K, - 24K = 1K passive loss allowed to be deducted from your income.
3. Then 7K loss, only 1K is allowed to be deducted per #2
So your carryoverloss result should be 6K. Are you sure your carryover loss is 9K?
By the way, you have 3K income, not 3K loss as your post said.
