Passive Activity Credit Limitations
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 01/2012
Table of Contents
- General Instructions
- Specific Instructions
- Current Year Credits
- Prior Year Unallowed Credits
- Part I—Passive Activity Credits
- Part II—Special Allowance for Rental Real Estate Activities With Active Participation
- Part III—Special Allowance for Rehabilitation Credits From Rental Real Estate Activities and Low-Income Housing Credits for Property Placed in Service Before 1990 (or From Pass-Through Interests Acquired Before 1990)
- Part IV—Special Allowance for Low-Income Housing Credits for Property Placed in Service After 1989
- Part V—Passive Activity Credit Allowed
- Publicly Traded Partnerships (PTPs)
- Part VI—Election To Increase Basis of Credit Property
- Current Year Credits
- Instructions for Form 8582-CR - Notices
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