Table of Contents

• Instructions for Form 8582 - Introductory Material
  • Future Developments
• General Instructions
  • Reminders
  • Purpose of Form
  • Who Must File
    • Exception
  • Coordination With Other Limitations
  • Before Completing Form 8582
  • Definitions
  • Activities That Are Not Passive Activities
  • Rental Activities
    • Exceptions
    • Reporting Income and Losses From the Activities
  • Trade or Business Activities
  • Special Allowance for Rental Real Estate Activities
  • Material Participation
  • Grouping of Activities
    • Disclosure Requirement
  • Passive Activity Income and Deductions
    • Self-Charged Interest
    • Passive Activity Income
    • Recharacterization of Passive Income
    • Passive Activity Deductions
  • Former Passive Activities
  • Dispositions
    • Disposition of an Entire Interest
    • Reporting an Entire Disposition on Form 4797or Form 8949
    • Disposition of Less Than an Entire Interest
• Specific Instructions
  • Part I—2012 Passive Activity Loss
    • Worksheet 1
    • Worksheet 2
    • Worksheet 3
  • Part II—Special Allowance for Rental Real Estate Activities With Active Participation
  • Part III—Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities
  • Part IV—Total Losses Allowed
    • Worksheets 1, 2, and 3
    • Worksheet 4
    • Worksheet 5
    • Worksheets 6 and 7
  • How To ReportAllowed Losses
  • Publicly Traded Partnerships (PTPs)
    • Special Instructions for PTPs
• Instructions for Form 8582 - Notices
  • Paperwork Reduction Act Notice.