Information Collection

Passive Activity Loss Limitations

IC 39964 under ICR 202407-1545-004 · OMB 1545-1008.

Documents and Forms

Documents and forms in this information collection
Document Name	Document Type
Form Form 8582 Passive Activity Loss Limitations	Form
i8582--2023-00-00 (1).pdf	Instruction
i8582--2023-00-00 (1).pdf	Instruction
Form 8582 Passive Activity Loss Limitations f8582 (2023pdf.pdf www.irs.gov/form8582	Form
Form 8582 Passive Activity Loss Limitations f8582 (2023pdf.pdf www.irs.gov/form8582	Form

IC Title:

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.469-1T 26 CFR 1.469-1

Information Collection Instruments:

table that charts list of instruments
Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	Form 8582	Passive Activity Loss Limitations	f8582 (2023pdf.pdf	www.irs.gov/form8582	Yes	Yes	Fillable Fileable
Instruction			i8582--2023-00-00 (1).pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title: IRS 24.030 CADE Individual Master File; 34.037 IRS Audit Trail and Security Records System

FR Citation: 80 FR 54064

Number of Respondents: 400,000

Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 90 %

table that charts list of burden
	Approved	Program Change Due to Agency Discretion	Change Due to Adjustment in Agency Estimate	Previously Approved
Annual Number of Responses for this IC	400,000	0	150,000	250,000
Annual IC Time Burden (Hours)	1,280,000	-75,000	480,000	875,000
Annual IC Cost Burden (Dollars)	0	0	0	0

Documents for IC

table that charts IC Documents
Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.