Noncorporate taxpayers use this form to:
- figure the amount of any passive activity credit (PAC) for the current tax year (including any prior year unallowed credits) and the amount of credit allowed for the current year.
- It also is used to make the election to increase the basis of credit property when a taxpayer disposes of his or her interest in an activity.
Other Items You May Find Useful
Publication 925, Passive Activity and At-Risk Rules
Comment on Form 8582-CR
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