Noncorporate taxpayers use Form 8582 to:
- Figure the amount of any passive activity loss (PAL) for the current tax year.
- Report the application of prior year unallowed PALs.
Change for Instructions for Form 8582 (2017) -- 09-MAR-2018
Other Items You May Find Useful
About Publication 925, Passive Activity and At-Risk Rules
About Publication 974, Premium Tax Credit (PTC)