The IRS reports statistics on its filing season (https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-july-24-2020). Through July 24, 2020, 152,875 income tax returns were filed for individuals, compared with 146,342,000 through July 27, 2019. Of these returns, there was a 23% increase in self-prepared returns filed electronically.
The number of refunds, however, fell 3.1% as compared with last year. The average refund from 2019 returns filed in 2020 was $2,741, the same average refund issued last year.
Rules that limit the deduction of losses from passive activities to income from other passive activities. Passive activities include investment rental operations or businesses in which you do not materially participate.