This is the 1st Year Schedule E is being prepared for my client. Deductible Rental Income Loss from Schedule E does not flow to Page 1 of the 1040. Any ideas as to why that is?

[sjrcpa]

Passive loss rules. See Form 8582 and instructions.

[ljr]

Check their income - they are probably over the limit 75K/150k single/ married. Check suspended losses.