Personal service corporations and closely held corporations use this form to:
- figure the amount of any passive activity loss (PAL) or credit for the current tax year and the amount of losses and credits from passive activities allowed on the corporation's tax return.
- make the election to increase the basis of credit property when the corporation disposes of its interest in an activity for which it has an unused credit.
None at this time.
Other Items You May Find Useful
Publication 925, Passive Activity and At-Risk Rules
Form 6198, At-Risk Limitations
Comment on Form 8810
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