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Federal Free Printable 2021 Form 8582 for 2022 Federal Passive Activity Loss Limitations

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Passive Activity Loss Limitations
2021 Form 8582

Form 8582 Passive Activity Loss Limitations OMB No. 1545-1008 2021 ▶ See separate instructions. Attach to Form 1040, 1040-SR, or 1041. ▶ Go to www.irs.gov/Form8582 for instructions and the latest information. ▶ Department of the Treasury Internal Revenue Service (99) Attachment Sequence No. 858 Identifying number Name(s) shown on return Part I 2021 Passive Activity Loss Caution: Complete Parts IV and V 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 b c d Activities with net income (enter the amount from Part IV, column (a)) . Activities with net loss (enter the amount from Part IV, column (b)) . . Prior years’ unallowed losses (enter the amount from Part IV, column (c)) Combine lines 1a, 1b, and 1c . . . . . . . . . . . . . . . . . . . . . . 1a 1b ( 1c ( . . . . . . . . . . . . 2a 2b ( 2c ( . . . . ) ) . . . 1d . All Other Passive Activities 2a b c d Activities with net income (enter the amount from Part V, column (a)) . Activities with net loss (enter the amount from Part V, column (b)) . . Prior years’ unallowed losses (enter the amount from Part V, column (c)) Combine lines 2a, 2b, and 2c . . . . . . . . . . . . . . 3 Combine lines 1d and 2d. 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 or 2c. Report the losses on the forms and schedules normally used . . . . . . . . . . . . . . . . . If line 3 is a loss and: ) ) . . . . 2d 3 • Line 1d is a loss, go to Part II. • Line 2d is a loss (and line 1d is zero or more), skip Part II and go to line 10. 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. Instead, go to line 10. Part II 4 5 6 7 8 9 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 3 . . . . . . . . . . . . . . Enter $150,000. If married filing separately, see instructions . . . . . . 5 Enter modified adjusted gross income, but not less than zero. See instructions 6 Note: If line 6 is greater than or equal to line 5, skip lines 7 and 8 and enter -0on line 9. Otherwise, go to line 7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . 7 Multiply line 7 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . Part III 10 11 Special Allowance for Rental Real Estate Activities With Active Participation 8 9 Total Losses Allowed Add the income, if any, on lines 1a and 2a and enter the total . . . . . . . . . . . . . . Total losses allowed from all passive activities for 2021. Add lines 9 and 10. See instructions to find out how to report the losses on your tax return . . . . . . . . . . . . . . . . . . Part IV 4 10 11 Complete This Part Before Part I, Lines 1a, 1b, and 1c. See instructions. Current year Name of activity (a) Net income (line 1a) (b) Net loss (line 1b) Prior years (c) Unallowed loss (line 1c) Overall gain or loss (d) Gain (e) Loss Total. Enter on Part I, lines 1a, 1b, and 1c ▶ For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F Form 8582 (2021) Page 2 Form 8582 (2021) Part V Complete This Part Before Part I, Lines 2a, 2b, and 2c. See instructions. Prior years Current year Name of activity (a) Net income (line 2a) (b) Net loss (line 2b) (c) Unallowed loss (line 2c) Overall gain or loss (d) Gain (e) Loss (c) Special allowance (d) Subtract column (c) from column (a). Total. Enter on Part I, lines 2a, 2b, and 2c ▶ Part VI Use This Part if an Amount Is Shown on Part II, Line 9. See instructions. Form or schedule and line number to be reported on (see instructions) Name of activity Total . . Part VII . . . . . . . . . . . . . . Part VIII . . 1.00 ▶ Form or schedule and line number to be reported on (see instructions) . . . . . . . . . . . . . . . . . (a) Loss Form or schedule and line number to be reported on (see instructions) . . . . . . . . . . . . . . . . . . (b) Ratio (c) Unallowed loss 1.00 ▶ Allowed Losses. See instructions. Name of activity Total . (b) Ratio Allocation of Unallowed Losses. See instructions. Name of activity Total . (a) Loss (a) Loss (b) Unallowed loss (c) Allowed loss ▶ Form 8582 (2021) Page 3 Form 8582 (2021) Part IX 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 (2021)
Extracted from PDF file 2021-federal-form-8582.pdf, last modified November 2021

More about the Federal Form 8582 Other TY 2021

We last updated the Passive Activity Loss Limitations in January 2022, so this is the latest version of Form 8582, fully updated for tax year 2021. 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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TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 8582.

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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 2022.

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Historical Past-Year Versions of Federal Form 8582

We have a total of eleven 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:


2021 Form 8582

2021 Form 8582

2020 Form 8582

2020 Form 8582

2019 Form 8582

2019 Form 8582

2018 Form 8582

2018 Form 8582

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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