Form 8582-CR, Passive Activity Credit Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity credit (PAC) for the current tax year (including any prior year unallowed credits) and the amount of credit allowed for the current year. It also is used to make the election to increase the basis of credit property when a taxpayer disposes of his or her interest in an activity.
Other Items You May Find Useful
Publication 925, Passive Activity and At-Risk Rules
Comment on Form 8582-CR
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