Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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 this form to:

  • figure the amount of any passive activity loss (PAL) for the current tax year, and
  • report the application of prior year unallowed PALs.

Current Products

Recent Developments

Other Items You May Find Useful

All Form 8582 Revisions

Publication 925, Passive Activity and At-Risk Rules

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.

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