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Federal forms, ICRs, and supporting documents

OMB control number

Form 8582 - Passive Activity Loss Limitations

OMB 1545-1008 ยท TREAS/IRS.

OMB 1545-1008

Internal Revenue Code (IRC) Section 469 limits the passive activity losses or credit that a taxpayer may deduct and provides that unallowed losses or credit may be applied in the next taxable year. Treasury Regulations Sections 1.469-1 and 1.469-1T provide the general rules for determining passive activity losses and credits. Form 8582 is used by individuals, estates, and trusts to figure the amount of passive activity loss for the current tax year and to report the application of prior year unallowed passive activity loss.

The latest form for Form 8582 - Passive Activity Loss Limitations expires 2027-09-30 and is listed under ICR 202407-1545-004.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form Form 8582 Passive Activity Loss LimitationsForm
SUP STAT (Form 8582) - final.docxSupporting Statement A
Passive Activity Loss Limitations Form

All Historical Document Collections

Historical document collections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