Passive Activity Credit Limitations

OMB 1545-1034

Under section 469, credits from passive activities, to the extent they do not exceed the tax attributable to net passive income, are not allowed. Form 8582-CR is used to figure the passive activity credit allowed and the amount of credit to be reported on the tax return.

The latest form for Passive Activity Credit Limitations expires 2021-01-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 8582-CR Passive Activity Credit Limitations Form
2022 Supporting Statement 1545-1034.docx Supporting Statement A
Passive Activity Credit Limitations Form

All Historical Document Collections

202203-1545-019 Approved without change	Extension without change of a currently approved collection	2022-06-01
201905-1545-005	Extension without change of a currently approved collection	2019-08-28
201606-1545-003 Approved without change	Extension without change of a currently approved collection	2016-06-30
201304-1545-011 Approved without change	Extension without change of a currently approved collection	2013-04-29
201002-1545-007 Approved without change	Extension without change of a currently approved collection	2010-02-26
200610-1545-036 Approved without change	Extension without change of a currently approved collection	2006-12-06
200511-1545-044 Approved without change	No material or nonsubstantive change to a currently approved collection	2005-11-23
200402-1545-046 Approved without change	No material or nonsubstantive change to a currently approved collection	2004-02-13
200402-1545-038 Approved without change	No material or nonsubstantive change to a currently approved collection	2004-02-06
200311-1545-025 Approved without change	Extension without change of a currently approved collection	2003-11-19
200301-1545-018 Approved without change	No material or nonsubstantive change to a currently approved collection	2003-01-06
200010-1545-009 Approved without change	Extension without change of a currently approved collection	2000-10-17
199709-1545-024 Approved without change	Extension without change of a currently approved collection	1997-09-24
199704-1545-044 Approved with change	No material or nonsubstantive change to a currently approved collection	1997-04-17
199411-1545-014 Approved with change	No material or nonsubstantive change to a currently approved collection	1994-11-28
199409-1545-008 Approved without change	Revision of a currently approved collection	1994-09-02
199302-1545-022 Approved with change	No material or nonsubstantive change to a currently approved collection	1993-02-24
199109-1545-015 Approved without change	Revision of a currently approved collection	1991-09-09
199004-1545-019 Approved without change	Revision of a currently approved collection	1990-04-27
198812-1545-015 Approved with change	No material or nonsubstantive change to a currently approved collection	1988-12-08
198807-1545-025 Approved without change	Revision of a currently approved collection	1988-07-26
198712-1545-011 Approved without change	New collection (Request for a new OMB Control Number)	1987-12-18