A taxable loss can offset earned income, if you can be considered "active" in your investment.

The IRS has several criteria for being "active", including stuff like if you are personally liable for the debt, do you make decisions regarding operation, how many hours you spend managing, stuff that shows you really do have an "active" role.

If you are "active" in the investment, and your property generates a taxable loss, it is called an "active loss." Active income (your regular income) can only be offset by active losses.

非常感谢楼上的帮忙，大致了解意思，不过能不能举出实例，如何抵消？到底是如何规定的呢？

再次感谢~