Suspended rental losses do not disappear. But the transaction that releases them can determine whether they become a current deduction, remain suspended, or lose much of their value.
Selling a property at a loss tells you the economic result. It does not necessarily tell you the tax result. How the property was acquired, improved, marketed, and held can materially change the treatment.
A major sale can create one of the largest tax events of an owner's financial life. The critical planning question often isn't what to do after closing - it's what needs to be evaluated before the deal becomes binding.
