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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Form 8582, Passive Activity Loss Limitations

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.

Current Products

     Form 8582

     Instructions for Form 8582 (HTML)

Recent Developments

Other Items You May Find Useful

     All Form 8582 Revisions

     About Publication 925, Passive Activity and At-Risk Rules

     About Publication 974, Premium Tax Credit (PTC)

     Other Current Products

Comment on Form 8582

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.