Table of Contents

• Instructions for Form 8810 - Introductory Material
  • Future Developments
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • Definitions
    • Other Passive Activity Terms
  • Coordination With Other Limitations
  • Special Rules for Consolidated Group
  • Activities That Are Not Passive Activities
  • Rental Activities
    • Exceptions
    • Reporting Income, Deductions, Losses, and Credits From Rental Activities
  • Trade or Business Activities
    • Reporting Income, Deductions, Losses, and Credits From Trade or Business Activities
  • Material Participation
    • Proof of participation.
  • Grouping of Activities
    • Disclosure Requirement
  • Passive Activity Income and Deductions
    • Self-Charged Interest
    • Passive Activity Income
    • Passive Activity Deductions
  • Former Passive Activities
  • Dispositions
    • Disposition of Less Than an Entire Interest
    • Disposition of an Entire Interest
    • Reporting an Entire Disposition on Form 8949, Sales and Other Dispositions of Capital Assets, or Form 4797, Sales of Business Property
  • Specific Instructions
    • Worksheet 1
    • Worksheet 2
  • Part I. 2012Passive Activity Loss (PAL)
    • Lines 1d and 3
    • Line 2. Closely Held Corporations
    • Line 4. Total Deductions and Losses Allowed
  • Worksheet 4
  • Publicly Traded Partnerships (PTPs)
    • Special Instructions for PTPs
  • Part II. 2012 Passive Activity Credits
  • Worksheet 5
    • Line 7
    • Computation for Line 7
    • Line 9
    • Reporting Allowed Credits on Tax Return
    • Credits From PTPs
  • Part III. Election To Increase Basis of Credit Property
    • Line 10