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Federal Free Printable 2017 Form 8582 for 2018 Federal Passive Activity Loss Limitations

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Passive Activity Loss Limitations
2017 Form 8582

Form 8582 Department of the Treasury Internal Revenue Service (99) Passive Activity Loss Limitations ▶ See OMB No. 1545-1008 to Form 1040 or Form 1041. ▶ Go to www.irs.gov/Form8582 for instructions and the latest information. Name(s) shown on return Part I 2017 separate instructions. ▶ Attach Attachment Sequence No. 88 Identifying number 2017 Passive Activity Loss Caution: Complete Worksheets 1, 2, and 3 before completing Part I. Rental Real Estate Activities With Active Participation (For the definition of active participation, see Special Allowance for Rental Real Estate Activities in the instructions.) 1a Activities with net income (enter the amount from Worksheet 1, column (a)) . . . . . . . . . . . . . . . . . . 1a b Activities with net loss (enter the amount from Worksheet 1, column (b)) . . . . . . . . . . . . . . . . . . . . . 1b ( c Prior years' unallowed losses (enter the amount from Worksheet 1, 1c ( column (c)) . . . . . . . . . . . . . . . . . . d Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . Commercial Revitalization Deductions From Rental Real Estate Activities 2a Commercial revitalization deductions from Worksheet 2, column (a) . 2a ( b Prior year unallowed commercial revitalization deductions from 2b ( Worksheet 2, column (b) . . . . . . . . . . . . . . c Add lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . All Other Passive Activities 3a Activities with net income (enter the amount from Worksheet 3, column (a)) . . . . . . . . . . . . . . . . . . 3a b Activities with net loss (enter the amount from Worksheet 3, column (b)) . . . . . . . . . . . . . . . . . . . . . 3b ( c Prior years' unallowed losses (enter the amount from Worksheet 3, column (c)) . . . . . . . . . . . . . . . . . . d Combine lines 3a, 3b, and 3c . . . . . . . . . . . . . . 3c ( . . ) ) 1d ) ) ) 2c ( ) ) . . . . . . 3d 4 Combine lines 1d, 2c, and 3d. If this line is zero or more, stop here and include this form with your return; all losses are allowed, including any prior year unallowed losses entered on line 1c, 2b, or 3c. Report the losses on the forms and schedules normally used . . . . . . . . 4 If line 4 is a loss and: • Line 1d is a loss, go to Part II. • Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. • Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15. Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete Part II or Part III. Instead, go to line 15. Part II 5 6 7 8 9 10 Note: Enter all numbers in Part II as positive amounts. See instructions for an example. Enter the smaller of the loss on line 1d or the loss on line 4 . . . . . . . . . . . . Enter $150,000. If married filing separately, see instructions . . 6 Enter modified adjusted gross income, but not less than zero (see instructions) 7 Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, enter -0- on line 10. Otherwise, go to line 8. Subtract line 7 from line 6 . . . . . . . . . . . . . 8 Multiply line 8 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions Enter the smaller of line 5 or line 9 . . . . . . . . . . . . . . . . . . . . If line 2c is a loss, go to Part III. Otherwise, go to line 15. Part III 11 12 13 14 5 9 10 Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions. Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 Enter the loss from line 4 . . . . . . . . . . . . . . . . . . . . . . . . 12 Reduce line 12 by the amount on line 10 . . . . . . . . . . . . . . . . . . 13 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 . . . . . . 14 Part IV 15 16 Special Allowance for Rental Real Estate Activities With Active Participation Total Losses Allowed Add the income, if any, on lines 1a and 3a and enter the total . . . . . . . . . . . . Total losses allowed from all passive activities for 2017. Add lines 10, 14, and 15. See instructions to find out how to report the losses on your tax return . . . . . . . . . . . For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F 15 16 Form 8582 (2017) Page 2 Form 8582 (2017) Caution: The worksheets must be filed with your tax return. Keep a copy for your records. Worksheet 1—For Form 8582, Lines 1a, 1b, and 1c (See instructions.) Current year Name of activity (a) Net income (line 1a) Prior years (b) Net loss (line 1b) Overall gain or loss (c) Unallowed loss (line 1c) (d) Gain (e) Loss Total. Enter on Form 8582, lines 1a, 1b, and 1c . . . . . . . . . . . ▶ Worksheet 2—For Form 8582, Lines 2a and 2b (See instructions.) (a) Current year deductions (line 2a) Name of activity (b) Prior year unallowed deductions (line 2b) (c) Overall loss Total. Enter on Form 8582, lines 2a and 2b . . . . . . . . . . . . ▶ Worksheet 3—For Form 8582, Lines 3a, 3b, and 3c (See instructions.) Current year Name of activity (a) Net income (line 3a) Prior years (b) Net loss (line 3b) Overall gain or loss (c) Unallowed loss (line 3c) (d) Gain (e) Loss Total. Enter on Form 8582, lines 3a, 3b, and 3c . . . . . . . . . . . ▶ Worksheet 4—Use this worksheet if an amount is shown on Form 8582, line 10 or 14 (See instructions.) Form or schedule and line number to be reported on (see instructions) Name of activity Total . . . . . . . . . . . . . . . . . (a) Loss (b) Ratio (c) Special allowance (d) Subtract column (c) from column (a) 1.00 ▶ Worksheet 5—Allocation of Unallowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions) Name of activity Total . . . . . . . . . . . . . . . . . . . ▶ (a) Loss (b) Ratio (c) Unallowed loss 1.00 Form 8582 (2017) Page 3 Form 8582 (2017) Worksheet 6—Allowed Losses (See instructions.) Form or schedule and line number to be reported on (see instructions) Name of activity Total . . . . . . . . . . . . . . . . . . . (a) Loss (b) Unallowed loss (c) Allowed loss ▶ Worksheet 7—Activities With Losses Reported on Two or More Forms or Schedules (See instructions.) Name of activity: (a) (b) (c) Ratio (d) Unallowed loss (e) Allowed loss Form or schedule and line number to be reported on (see instructions): 1a Net loss plus prior year unallowed loss from form or schedule . ▶ b Net income from form or schedule . . . . . . . ▶ c Subtract line 1b from line 1a. If zero or less, enter -0- ▶ Form or schedule and line number to be reported on (see instructions): 1a Net loss plus prior year unallowed loss from form or schedule . ▶ b Net income from form or schedule . . . . . . . ▶ c Subtract line 1b from line 1a. If zero or less, enter -0- ▶ Form or schedule and line number to be reported on (see instructions): 1a Net loss plus prior year unallowed loss from form or schedule . ▶ b Net income from form or schedule . . . . . . . ▶ c Total . Subtract line 1b from line 1a. If zero or less, enter -0- ▶ . . . . . . . . . . . . . . . . . ▶ 1.00 Form 8582 (2017)
Extracted from PDF file 2017-federal-form-8582.pdf, last modified October 2017

More about the Federal Form 8582 Other TY 2017

We last updated the Passive Activity Loss Limitations in January 2018, so this is the latest version of Form 8582, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form 8582 directly from TaxFormFinder. You can print other Federal tax forms here.


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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8582 from the Internal Revenue Service in January 2018.

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Historical Past-Year Versions of Federal Form 8582

We have a total of seven past-year versions of Form 8582 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2017 Form 8582

2017 Form 8582

2016 Form 8582

2016 Form 8582

Passive Activity Loss Limitations 2015 Form 8582

2015 Form 8582

Passive Activity Loss Limitations 2014 Form 8582

2014 Form 8582

Passive Activity Loss Limitations 2013 Form 8582

2013 Form 8582

Passive Activity Loss Limitations 2012 Form 8582

2012 Form 8582

Passive Activity Loss Limitations 2011 Form 8582

2011 Form 8582


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