Form 8582 - Passive Activity Loss Limitations

OMB 1545-1008

Under Internal Revenue Code section 469, losses from passive activities, to the extent that they exceed income from passive activities, cannot be deducted against nonpassive income. Form 8582 is used to figure the passive activity loss allowed and the loss to be reported on the tax return.

The latest form for Form 8582 - Passive Activity Loss Limitations expires 2021-04-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form Form 8582 Passive Activity Loss Limitations Form
SUP STAT (Form 8582) - final.docx Supporting Statement A
Passive Activity Loss Limitations Form

All Historical Document Collections

202407-1545-004	Revision of a currently approved collection	2024-07-31
202102-1545-024 Approved without change	Extension without change of a currently approved collection	2021-04-30
201710-1545-015 Approved without change	Extension without change of a currently approved collection	2018-02-26
201409-1545-033 Approved without change	Extension without change of a currently approved collection	2014-12-19
201110-1545-018 Approved without change	Revision of a currently approved collection	2011-11-30
200808-1545-014 Approved without change	Extension without change of a currently approved collection	2008-10-08
200603-1545-037 Approved without change	No material or nonsubstantive change to a currently approved collection	2006-03-28
200509-1545-006 Approved without change	Revision of a currently approved collection	2005-09-07
200208-1545-012 Approved without change	Revision of a currently approved collection	2002-08-09
200005-1545-030 Approved without change	Revision of a currently approved collection	2000-05-26
199706-1545-010 Approved without change	Extension without change of a currently approved collection	1997-06-25
199512-1545-010 Approved without change	No material or nonsubstantive change to a currently approved collection	1995-12-05
199407-1545-013 Approved without change	Revision of a currently approved collection	1994-07-18
199207-1545-044 Approved with change	No material or nonsubstantive change to a currently approved collection	1992-07-10
199106-1545-030 Approved without change	Revision of a currently approved collection	1991-06-25
199008-1545-018 Approved with change	No material or nonsubstantive change to a currently approved collection	1990-08-22
198910-1545-026 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-10-24
198906-1545-016 Approved without change	Revision of a currently approved collection	1989-06-29
198902-1545-018 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-02-10
198812-1545-012 Approved with change	No material or nonsubstantive change to a currently approved collection	1988-12-08
198807-1545-019 Approved without change	Revision of a currently approved collection	1988-07-26
198802-1545-025 Approved with change	No material or nonsubstantive change to a currently approved collection	1988-02-16
198802-1545-024 Approved with change	No material or nonsubstantive change to a currently approved collection	1988-02-03
198710-1545-029 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-10-28
198710-1545-027 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-10-27
198707-1545-019 Approved without change	New collection (Request for a new OMB Control Number)	1987-07-29