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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8582
for the current year.
IRS Form 8582 Passive Activity Loss Limitations
What Is IRS Form 8582?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8582?
A: IRS Form 8582 is used to calculate passive activity loss limitations on your tax return.
Q: What are passive activity losses?
A: Passive activity losses are losses incurred from rental real estate, limited partnerships, and other activities in which the taxpayer does not materially participate.
Q: How do I calculate passive activity loss limitations?
A: You can calculate passive activity loss limitations using IRS Form 8582, Passive Activity Loss Limitations.
Q: Who needs to file IRS Form 8582?
A: Taxpayers who have passive activity losses or passive activity income, and wish to offset passive activity losses against passive activity income, need to file IRS Form 8582.
Q: Are there any exceptions to passive activity loss limitations?
A: Yes, there are exceptions for real estate professionals and certain rental real estate activities.
Q: When is the deadline to file IRS Form 8582?
A: IRS Form 8582 is generally filed with your federal income tax return by the due date, which is usually April 15th.
Form Details:
- A 3-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8582 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8582 Passive Activity Loss Limitations
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