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

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