25,000 deduction limitations

[Account Closed]

ok trying to figure out the limitations on the up to 25,000 loss on rental properties.  

So let’s say married and over 150,000 in annual income.  Does that automatically mean I can’t take a lose at all and any loses roll into the next years taxes?  Or if my spouse is a real estate professional (she isn’t this year) then does the income restriction get removed?   Thanks I think it’s CPA time this tax season, it’s getting more complex then I can manage myself.