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.