Hi Bob,

Thank you for the reply.  I understand your point, but my question is combining properties, not activities.  For many of my family owned small partnership clients, they only have one rental activity although with many different properties. The 8825 instruction does say   "Although the partnership has only one rental real estate activity for purposes of the passive activity limitations, it must report the income and deductions for each building in separate columns."  But why? Why this is necessary?