Form 8582-CR, Passive Activity Credit Limitations
Form 8582-CR is used by noncorporate taxpayers 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
Form 1040, U.S. Individual Income Tax Return
Form 1041, U.S. Income Tax Return for Estates and Trusts
Form 8582, Passive Activity Loss Limitations
Form 8810, Corporate Passive Activity Loss and Credit Limitations
Comment on Form 8582-CR
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