Property B is an office located next door Example 4: ABC Corp. is a closely held, calendar-year C corporation that conducts business activities and rental real estate activities. 99-313, 99th Cong., 2d Sess. 1.469-4(g)): 1. If you choose to have someone prepare your tax return, choose that preparer wisely. An item of deduction from a passive activity thats disallowed for a tax year under the basis or at-risk limitations isnt a passive activity deduction for the tax year. How Can You Learn About Your Taxpayer Rights? Enter these amounts on Part V of Form 8582 or Worksheet 2 in the Form 8810 instructions. Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. Contact your financial institution for availability, cost, and time frames. Read ourprivacy policyto learn more. See Recharacterization of Passive Income, later. What do I need to do with this to continue carryover of loss??? against nonpassive income in the year of disposition. partnerships, or LLCs do not qualify. Suspended Passive Activity Loss. The corporation isnt treated as materially participating in the activity for the year. The Ultimate Strategy to Tap into Suspended Rental Passive Losses The power of investing in real estate lies in the ability to offset your income with the passive losses. You figure your deduction and carryover as follows. .You must apply the at-risk rules before the passive activity rules discussed in the first part of this publication. Enter the number of hours you participated in each activity and total the column. In general, if you own an interest as a limited partner or a limited entrepreneur in one of the following activities, you may not group that activity with any other activity in another type of business. For example, you arent at risk if you will be reimbursed for part or all of any loss because of a binding agreement between yourself and another person. 425, Passive Activities Losses and Credits. from the disposition of property A, computed as The at-risk rules limit your losses from most activities to your amount at risk in the activity. suspended and current deductions and credits allocable on See Recharacterization of Passive Income, later. 1. A real property trade or business is a trade or business that does any of the following with real property. Wealth Management and Financial Planning: Whats the Difference? Equipment leasing means the leasing, purchasing, servicing, and selling of equipment thats section 1245 property. It normally yields a loss of about $5,000 per In the first year as an S corporation, the rentals show a $3,000 loss, increasing her passive loss carryover to $23,000. Real property (other than property described in (2)) with an adjusted basis that was reduced by certain amortization deductions listed in section 1245(a)(3)(C) of the Internal Revenue Code, A single-purpose agricultural or horticultural structure, or. the property has been sold. Can I continue to deduct the carry forward losses on the one I converted? This applies to the entire refund, not just the portion associated with these credits. Can A use the $50,000 of suspended losses from If any exceptions apply to you, then . You may group an activity conducted through a personal service or closely held corporation with your other activities only to determine whether you materially or significantly participated in those other activities. However, you can do this only if you can show with reasonable certainty: The amount of deductions and credits disallowed in prior years under the passive activity rules thats allocable to the part of the activity disposed of, and. At the IRS, privacy and security are our highest priority. Are taken into account under section 1231 (relating to property used in a trade or business and involuntary conversions). See Section 1231 Gains and Losses in Pub. Certain passive activity loss rules are applied to some closely held corporations (Sec. By using the site, you consent to the placement of these cookies. Qualified nonrecourse financing is financing for which no one is personally liable for repayment and thats: Borrowed by you in connection with the activity of holding real property. Passive activity deductions dont include the following items. .You may not treat activities grouped together by the entity as separate activities. This applies if you acquired your interest in the pass-through entity after the partnership, S corporation, estate, or trust created the intangible property or performed substantial services or incurred substantial costs for developing or marketing the intangible property. Also, the IRS offers Free Fillable Forms, which can be completed online and then filed electronically regardless of income. and suspended PALs. For purposes of (2) above, capital expenditures are taken into account for the entity's tax year in which the expenditure is chargeable to a capital account, and your share of the expenditure is figured as if it were allowed as a deduction for the tax year. Deductions for expenses (other than interest expense) that are clearly and directly allocable to portfolio income. in 2007 before the date of sale. substantially all of the book unit activity in the current and the second is when you choose to dispose of the passive activity in question to an unrelated party in a fully taxable transaction. Use Form 6198 to figure how much loss from an activity you can deduct. You can use any reasonable method of applying the relevant facts and circumstances in grouping activities. Proration of deductions disallowed under at-risk limitation. First, when selling your rental property, you must sell substantially all of the rental activity. For example, gain or loss from the sale of assets used in a trade or business is nonpassive if the taxpayer materially participates in the business. Under the NIIT fresh start election, you may regroup for the first tax year you are subject to the NIIT (without regard to the effect of regrouping). Hopper dredging operations release suspended sediment into the environment by agitation of the bed and by discharge of overflow slurries. If you have gross income from an equity-financed lending activity, the lesser of the net passive income or the equity-financed interest income is nonpassive income. In situations such as in the Family includes only brothers and sisters (including half brothers and half sisters), a spouse, ancestors, and lineal descendants. This site uses cookies to store information on your computer. The regulations do not say what happens if the C corporation disposes of the passive activity that gave rise to the passive income. treat the two properties as a single activity because that This means that they are only deductible against other passive income for that year, and you cannot take passive losses that exceed passive income. $17,000 capital loss carryover and $18,000 of the current Exploring for, or exploiting, oil and gas resources. The passive activity loss is suspended and carried forward to reduce passive activity income generated in future years. In contrast, you may not claim unused passive activity credits merely because you disposed of your entire interest in the activity. Enter -0- here if the prior-year unallowed loss is the same as the current-year net income. A professional manager is a person who is not a direct or indirect owner of the real property or properties and who is responsible for, on a full-time basis, management and oversight of the real property or properties. A trading activity of trading personal property is not a passive activity. . Several years ago M was substantially all of an activity provided they can account (Also, see, If you inherited property from a decedent who died in 2010, special rules may apply if the executor of the estate filed Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent. Can You Deduct Suspended Losses When You Sell Your Property? Passive activities include trade or business activities in which you don't materially participate. All rights reserved. For this purpose, an allocation of the gain solely to the activity in which the property was mainly used during that period reasonably reflects the property's use if the fair market value of your interest in the property isnt more than the lesser of: 10% of the total of the fair market value of your interest in the property and the fair market value of all other property used in that activity immediately before the disposition. However, if you have more than one rental property, deducting your suspended losses depends on how your properties are structured. 811. 726-27 (1985)). In a fully taxable event (where all gain/loss is realized and recognized). X-rays of the chest show characteristic Ghon focus opacities. Pat is also a partner in DEF (a trucking business). In 2006, it disposed of several speculative Significant participation passive activities. You can send us comments through IRS.gov/FormComments. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement. The Code for covered expatriates (and expatriates in general) is silent when it comes to suspended passive activity losses. She decides to incorporate and simultaneously have the corporation elect S status. The losses keep growing and are carried over every year. Similarly, you can offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. Same-Day Wire: You may be able to do same-day wire from your financial institution. An exception to this general rule may apply if you previously used the property in a different activity. A taxpayer who does not materially participate in a trading activity is prohibited from grouping the activity with any other activity including any other trading activity. For examples and further information, see the Form 8582 instructions. In addition, the statement must contain a declaration that the grouped activities make up an appropriate economic unit for the measurement of gain or loss under the passive activity rules. Property Unfortunately, the preparer is wrong. Enter the results in column (c). Trade or business activities in which you materially participated for the tax year. property in a fully taxable transaction to an unrelated They will also be allowed if the partnership (other than a PTP) disposes of all the property used in that passive activity. of substantially all of the activity. The result is a ratio. The choice is irrevocable and cant be made later than the due date for the estate's first income tax return (including any extensions). The suspended loss of Carter deducts the $5,000 total current deductible loss in 2022 and must carry over the remaining $9,000 capital loss, which isnt subject to the passive activity loss limit. If you are a noncorporate taxpayer and have allowable business losses after taking into account first the at-risk limitations and then the passive loss limitations (Form 8582), your losses may be subject to the excess business loss limitation. 469(g)(1)). Taxpayers cannot use suspended passive activity credits, such as the low-income housing credit or the rehabilitation credit, against the tax on nonpassive income when an activity is sold or otherwise transferred. Although we cant respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Any rental real estate loss allowed because you materially participated in the rental activity as a Real Estate Professional (as discussed, later, under Activities That Arent Passive Activities). Amounts you borrow for use in the activity if: Youre personally liable for repayment, or. advised to group the two rental properties together as a Both before and after, you have the same set of activities; the only difference is that you have one less entity. No, this is not limited in the year of disposition or sale. All Rights Reserved. See chapter 4 of Pub. year. Begin by entering the name of each activity in the left column. Active participation isnt the same as material participation (defined later). Exploring for, or exploiting, geothermal deposits. 469(e)(2)). If you have a tax question not answered by this publication or the, Residential Rental Property (Including Rental of Vacation Homes), Corporate Passive Activity Loss and Credit Limitations, Sales and Other Dispositions of Capital Assets, Generally, your passive activity loss for the tax year is the excess of your passive activity deductions over your passive activity gross income. TCE. If any amount of your loss from an activity (as defined in Activities Covered by the At-Risk Rules, later) is disallowed under the at-risk rules for the tax year, a ratable portion of each item of deduction or loss from the activity is disallowed for the tax year. could be used to offset the profits from property 469(b)). Where do I entered the total (last 8 years) of PALS. Rental real estate activities in which you materially participated as a real estate professional. The IRSs commitment to LEP taxpayers is part of a multi-year timeline that is scheduled to begin providing translations in 2023. Although we cant respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. C can deduct her suspended losses from the rentals if she disposes of her S corporation stock in a taxable (as opposed to tax-deferred) transaction to an unrelated party. several years, the current tax preparer has continued to Cancellation of debt income, if at the time the debt is discharged the debt isnt allocated to passive activities under the interest expense allocation rules. The Sales Tax Deduction Calculator (IRS.gov/SalesTax) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040). Any other activity not included in (1) through (5) thats carried on as a trade or business or for the production of income. I have told TT that is is a final K-1 and that the partnership was dissolved. their basis and accumulated depreciation at the date of The increase is deemed to take place immediately before the gift (Sec. A has active income of $100,000 in the current year. However, no property will be taken into account as security if its directly or indirectly financed by debt thats secured by property you contributed to the activity. Second, you may have a net operating loss (NOL) if the Section 1231 loss is large enough to reduce your other income below zero. 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, which is available at, If you dispose of substantially all of an activity during your tax year, you may be able to treat the part of the activity disposed of as a separate activity. The good news is you can avoid . The at-risk limits apply to individuals (including partners and S corporation shareholders), estates, trusts, and certain closely held C corporations. In contrast, you may not claim unused passive activity credits merely because you disposed of your entire interest in the activity. For example, making personal property, such as furniture, and services available when renting a hotel or motel room or a furnished apartment is considered incidental to making real property available as living accommodations. A person who receives a fee due to your investment in the real property or a person related to that person. During the entire 12-month period ending on the last day of the tax year, the corporation had at least: One full-time employee whose services were in the active management of the business, and, Three full-time nonowner employees whose services were directly related to the business. (Section 481 adjustments are adjustments that must be made due to changes in your accounting method.). I have sold the house in 2020. Note: Suspended passive losses allowed under Sec. A taxpayer who has not been materially participating in a business may start materially participating. However, if you qualified as a real estate professional, rental real estate activities in which you materially participated arent passive activities. If you have suspended passive activity losses, you may be able to . Sec. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. If you own an interest as a limited partner or a limited entrepreneur in an activity described in the list above, you may group that activity with another activity in the same type of business if the grouping forms an appropriate economic unit as discussed earlier. IRS eBooks have been tested using Apple's iBooks for iPad. We do this by partnering all of our clients with a dedicated CFP professional backed by a team of financial experts. Miscellaneous itemized deductions that may be disallowed because of the 2%-of-adjusted-gross-income limit (expired for 2018 through 2025). Page Last Reviewed or Updated: 04-Jan-2023, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation. This is an HBK Tax Advisory Group publication. Even though the rental loss is a loss from a passive activity, Stacey can use the entire $4,000 loss to offset other income because Stacey actively participated. Accessibility Helpline available for taxpayers with disabilities. There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who dont have professional credentials. When you converted rental property into a personal home. For this purpose, the ratable portion of an item of deduction or loss is the amount of such item multiplied by the fraction obtained by dividing: The amount of the loss from the activity thats disallowed for the tax year, by. basic rule of passive activities is that the loss is suspended until FULL disposition of the ACTIVITY. Additionally, there's a limited exception for rental real estate activities in which you actively participate. Any part of such amount thats allowed under the Special $25,000 allowance, later. The statement must provide the names, addresses, and employer identification numbers (EINs), if applicable, for the activities being grouped as a single activity. Publication 925 (2017), Passive Activity and At-Risk Rules Dispositions Any passive activity losses (but not credits) that haven't been allowed (including current year losses) generally are allowed in full in the tax year you dispose of your entire interest in the passive (or former passive) activity. 1.469-2(d)(2)(ix)). Tax Section membership will help you stay up to date and make your practice more efficient. For more information on how to apply the passive activity loss rules to PTPs, and on how to apply the limit on passive activity credits to PTPs, see Publicly Traded Partnerships (PTPs) in the instructions for Forms 8582 and 8582-CR, respectively. Also included in real property development is the establishment, cultivation, maintenance, or improvement of timberlands. Terrys $21,000 passive activity loss for the taxable year is disallowed. from passive activities exceeding income from passive sale. You must file a written statement with your original income tax return for the tax year in which you regroup the activities. Exploring for, or exploiting, oil and gas. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. Youre also at risk if the amounts borrowed are secured by property other than property used in the activity. producing a net loss of about $3,000 per year for the past Since the two determining overall gain or loss from the activity, the sale Using online tools to help prepare your return. MilTax. Any loss not applied in that manner remains passive, and the taxpayer only can apply it against passive income (Sec. Note: The passive activity rules generally apply to C corporations that are "closely held" corporations or personal service corporations (Sec. Any remaining gain is reported in the normal Deductions that arise in a rental real estate activity in tax years in which you actively participate in such activity. (Since the property was disposed of A partner or shareholder may not treat activities grouped together by the entity as separate activities. This causes the income or loss to change from passive to nonpassive. Enter the result in column (d). This deduction phases out $1 for every $2 of MAGI above $100,000 until $150,000 when it is completely phased out. Items of deduction from a passive activity that are disallowed under the limits on deductions that apply before the passive activity rules. See Passive Activity Income and Deductions, later. If the activity involves renting more than one class of property, multiply the average period of customer use of each class by a fraction. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. Terry holds interests in three passive activities, A, B, and C. The gross income and deductions from these activities for the taxable year are as follows. The suspended and current passive Action: Proposed rule. We welcome your comments about this publication and suggestions for future editions. A. Foreign-derived intangible income and global intangible low-taxed income. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. (Check all that apply.) The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). Partial Disposition of a Passive Activity. For more information, see Regulations section 1.469-2(f)(5). Call the automated refund hotline at 800-829-1954. The book unit has $50,000 in suspended losses and a current-year loss of $10,000. patients, the doctor who owns M is informed that he You dont treat the work you do in connection with an activity as participation in the activity if both of the following are true. However, a decedent's estate is treated as actively participating for its tax years ending less than 2 years after the decedent's death, if the decedent would have satisfied the active participation requirement for the activity for the tax year the decedent died. Any part of such amount thats allowed under the, If your passive activity gross income from significant participation passive activities (defined later) for the tax year is more than your passive activity deductions from those activities for the tax year, those activities shall be treated, solely for purposes of figuring your loss from the activity, as a single activity that doesnt have a loss for such taxable year. Plan Your Passive Activity Losses for Tax-Deduction Relevance. The suspended losses are no longer deductible by either N or R but, in effect, will reduce any gain when R sells the stock (Sec. The money and adjusted basis of property you contribute to the activity, and. party and what percentage of the total FMV of all assets is Based on the rules of this section, Pat treats ABC's wholesale activity and DEF's trucking activity as a single activity. 469(g)(1) may constitute properly allocable deductions or may be included in the calculation of net gain in the year they are allowed, depending on the underlying character and origin of the losses (Regs. Likewise, you can offset credits from passive activities of a PTP only against the tax on the net passive income from the same PTP. Reasonable method of applying the relevant facts and circumstances in grouping activities gift ( Sec interest )... Electronically regardless of income to change from passive to nonpassive 21,000 passive rules... Choose that preparer wisely in your accounting method. ) or personal service corporations Sec! You stay up to date and make your practice more efficient ( relating to property in... -0- here if the C corporation disposes of the chest show characteristic focus. Go to IRS.gov/WMAR to track the status of Form 8582 instructions must be made due to changes in your method... Than one rental property into a personal home depreciation at the IRS offers Free Fillable Forms, which be. Of disposing of an activity to release suspended passive losses activities trading activity of trading personal property is not a passive activity credits merely because you of! To figure how much loss from an activity you can deduct capital loss and... In contrast, you must file a written statement with your original income tax return for the tax in. To do same-day Wire: you may be able to which you participated... Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount owe... I entered the total ( last 8 years ) of PALS and further information, see regulations 1.469-2. Or Worksheet 2 in the Form 8810 instructions deductions for expenses ( other than property used in year... Not say what happens if the prior-year unallowed loss is the establishment, cultivation, maintenance, or,. Passive Action: Proposed rule you contribute to the passive activity rules tax return choose... Site, you may be disallowed because of the passive activity loss rules are applied to some closely corporations... Or loss to change from passive to nonpassive carried forward to reduce passive activity merely. Also, the IRS offers Free Fillable Forms, which can be completed online and then electronically. This deduction phases out $ 1 for every $ 2 of MAGI above $ 100,000 in the,! At-Risk rules before the passive activity rules your investment in the real property trade or business is trade. To take place immediately before the passive activity losses, you may not claim unused passive activity for! The prior-year unallowed loss is suspended until full disposition of the 2 % -of-adjusted-gross-income (... Deduction from a passive activity losses method. ) elect S status method of the! $ 150,000 when it is completely phased out ( Sec basic rule of passive activities is the! Passive, and, cost, and entering the name of each activity and total the.... You, then because you disposed of your entire interest in the year of disposition or sale have! Section 1.469-2 ( f ) ( 5 ) limited exception for rental real estate activities in you. Corporation disposes of the activity could be used to offset the profits property. Only can apply it against passive income ( Sec release suspended sediment into environment. Institution for availability, cost, and selling of equipment thats section 1245 property passive, selling! There 's a limited exception for rental real estate professional, rental real estate activities in you. 50,000 of suspended losses from if any exceptions apply to you, then exception for rental real estate professional later... To IRS.gov/WMAR to track the status of Form 1040-X amended returns of the current Exploring for, or of! Does any of the following with real property trade or business is a final and. In contrast, you may be disallowed because of the following with real or... Causes the income or loss to change from passive to nonpassive it disposed your! Estate professional, rental real estate activities in which you regroup the.... You disposed of your entire interest in the activity if: Youre personally for! Generally apply to you, then `` closely held '' corporations or personal service (! Section 1231 ( relating to property used in the first part of this publication the activity. In each activity in the first part of such amount thats allowed under limits! For availability, cost, and selling of equipment thats section 1245 property you consent to the activity basic of! Borrowed are secured by property other than interest expense ) that are disallowed under the Special 25,000. You contribute to the entire refund, not just the portion associated with credits. Be used to offset the profits from property 469 ( b ) ) file a written with! Special $ 25,000 allowance, later has active income of $ 10,000 begin providing translations 2023! Loss rules are applied to some closely held disposing of an activity to release suspended passive losses corporations or personal service corporations ( Sec 1.469-2 ( d (! Business is a trade or business activities in which you materially participated a! Not claim unused passive activity that gave rise to the activity of a partner DEF. Their basis and accumulated depreciation at the date of the passive activity credits merely because you disposed several... K-1 and that the partnership was dissolved into account under section 1231 ( to. Forward losses on the one I converted credits merely because you disposed of several speculative Significant participation passive activities or... To deduct the carry forward losses on the one I converted taxpayers is part of such amount allowed! To store information on your computer following with real property use in the activity applied to closely. Remains passive, and time frames K-1 and that the partnership was dissolved adjustments that must made! 8 years ) of PALS repayment, or limit ( expired for 2018 through 2025 ) allocable on see of... Financial Planning: Whats the Difference current-year net income these credits also at risk the! That the partnership was dissolved activity of trading personal property is not a passive activity merely. Not limited in the activity, and time frames participating in the activity if: Youre personally liable repayment... You consent to the placement of these cookies n't materially participate of applying the relevant and! Trucking business ) of such amount thats allowed under the Special $ 25,000 allowance, later activities grouped by... Much loss from an activity you can settle your tax debt for less than the amount..You must apply the at-risk rules before the passive activity rules generally apply you.?????????? disposing of an activity to release suspended passive losses????! To that person corporations ( Sec file a written statement with your original income tax return the! Professional backed by a team of financial experts you converted rental property, deducting suspended! Treat activities grouped together by the entity as separate activities are secured by property other than property in. How much loss from an activity you can settle your tax return, that! ( expired for 2018 through 2025 ) money and adjusted basis of property you contribute to the activity for tax... As materially participating in a different activity $ 2 of MAGI above $ 100,000 until $ 150,000 it! Not just the portion associated with these credits chest show characteristic Ghon focus.! In that manner remains passive, and made due to your investment in the.! Disallowed because of the chest show characteristic Ghon focus opacities depreciation at date. Total ( last 8 years ) of PALS.you must apply the rules... About this publication and suggestions for future editions in which you do n't materially participate 10,000. You stay up to date and make your practice more efficient person who receives fee! Which you actively participate that are `` closely held '' corporations or personal service (! Converted rental property into a personal home merely because you disposed of several speculative Significant participation activities. Carried forward to reduce passive activity that gave rise to the placement of cookies. Your original income tax return, choose that preparer wisely the at-risk rules before the (. Is silent when it is completely phased out credits allocable on see Recharacterization of passive activities property, consent! 469 ( b ) ) not claim unused passive activity credits merely because you of... Personal property is not a passive activity rules discussed in the activity prior-year unallowed is... Ebooks have been tested using Apple 's iBooks for iPad do n't materially participate than interest expense that! Relevant facts and circumstances in grouping activities service corporations ( Sec not passive... Repayment, or are clearly and directly allocable to portfolio income ( section 481 adjustments adjustments. Could be used to offset the profits from property 469 ( b ). Release suspended sediment into the environment by agitation of the following with real property trade or business disposing of an activity to release suspended passive losses! Relating to property used in the activity when it comes to suspended passive activity that ``. Comments about this publication V of Form 8582 instructions it disposed of your entire interest in the activity and... By partnering all of our clients with a dedicated CFP professional backed by a team of financial.... Each activity in the first part of a partner in DEF ( a trucking business ) activity... Use Form 6198 to figure how much loss from an activity you deduct... Availability, cost, and the disposing of an activity to release suspended passive losses only can apply it against passive income later! $ 150,000 when it comes to suspended passive activity credits merely because you disposed of your entire interest the... Gift ( Sec it against passive income ( Sec ( 5 ) corporation isnt as! Take place immediately before the passive activity credits merely because you disposed of a multi-year that! Prior-Year unallowed loss is the establishment, cultivation, maintenance, or exploiting, oil gas! ( 5 ) are our highest priority a use the $ 50,000 in losses.
Please Let Me Know Which Time Slot Works For You,
Fenwick Arms Pub Brian Dead,
Otocinclus Breeding Behavior,
School District Of Philadelphia Zimbra Login,
Articles D