IRS · Official form

Form 8582, Passive Activity Loss Limitations

Form 8582 figures how much of your passive activity losses you can deduct this year and how much carries forward. Fill in the official IRS PDF below and download it.

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What is 8582?

Form 8582, Passive Activity Loss Limitations, is used by noncorporate taxpayers to figure the passive activity loss allowed for the current year. Passive activities generally include rental activities and businesses in which you do not materially participate, and losses from them can usually only offset passive income rather than wages or portfolio income.

The form nets income and losses across your passive activities, applies the special allowance for rental real estate with active participation, and tracks unallowed losses that carry forward to future years. Prior year unallowed losses flow back onto the form until passive income or a full disposition frees them up.

Who files 8582?

Individuals, estates, and trusts with losses from rental real estate they do not qualify to deduct in full
Taxpayers with losses from businesses or partnerships in which they do not materially participate
Investors with prior year unallowed passive losses carrying forward
Rental real estate owners applying the special allowance for active participation

How to fill out 8582

Gather the income and loss figures for each passive activity from your Schedules E, C, F, and K-1s.
Complete the worksheets listing each activity’s current income, current loss, and prior year unallowed loss.
Fill in Part I to net your passive income and losses for the year.
Work through the special allowance section if you actively participate in rental real estate, since up to $25,000 of loss may be allowed subject to income phaseouts.
Carry the allowed losses to the related schedules on your return, then download the finished PDF and attach it to your Form 1040 or 1041.

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Page 1 52 fields

Name(s) shown on return

Identifying number

1a. Activities with net income (enter the amount from Part I V, column (a)).

1b. Open parenthesis. Activities with net loss (enter the amount from Part I V, column (b)). Close parenthesis.

1c. Open parenthesis. Prior years' unallowed losses (enter the amount from Part I V, column (c)). Close parenthesis.

1d. Combine lines 1a, 1b, and 1c.

All Other Passive Activities. 2a. Activities with net income (enter the amount from Part V, column (a)).

2b. Open parenthesis. Activities with net loss (enter the amount from Part V, column (b)). Close parenthesis.

2c. Open parenthesis. Prior years' unallowed losses (enter the amount from Part V, column (c)). Close parenthesis.

2d. Combine lines 2a, 2b, and 2c.

3. Combine lines 1d and 2d and subtract any prior year unallowed C R D. See instructions. If this line is zero or more, stop here and

4. Enter the smaller of the loss on line 1d or the loss on line 3.

5. Enter $150,000. If married filing separately, see instructions.

6. Enter modified adjusted gross income, but not less than zero. See instructions. Note: If line 6 is greater than or equal to line 5, skip

7. Subtract line 6 from line 5.

8. Multiply line 7 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions.

9. Enter the smaller of line 4 or line 8. If line 3 includes any C R D, see instructions.

Part I I I. Total Losses Allowed. 10. Add the income, if any, on lines 1a and 2a and enter the total.

11. Total losses allowed from all passive activities for 2025. Add lines 9 and 10. See instructions to find out how to report the losses on

Part I V. Complete This Part Before Part I, Lines 1a, 1b, and 1c. See instructions. Row: 1. Column: Name of activity.

Row: 1. Column: Current year. (a) Net income (line 1a).

Row: 1. Column: Current year. (b) Net loss (line 1b).

Row: 1. Column: Prior years. (c) Unallowed loss (line 1c).

Row: 1. Column: Overall gain or loss. (d) Gain.

Row: 1. Column: Overall gain or loss. (e) Loss.

Row: 2. Column: Name of activity.

Row: 2. Column: Current year. (a) Net income (line 1a).

Row: 2. Column: Current year. (b) Net loss (line 1b).

Row: 2. Column: Prior years. (c) Unallowed loss (line 1c).

Row: 2. Column: Overall gain or loss. (d) Gain.

Row: 2. Column: Overall gain or loss. (e) Loss.

Row: 3. Column: Name of activity.

Row: 3. Column: Current year. (a) Net income (line 1a).

Row: 3. Column: Current year. (b) Net loss (line 1b).

Row: 3. Column: Prior years. (c) Unallowed loss (line 1c).

Row: 3. Column: Overall gain or loss. (d) Gain.

Row: 3. Column: Overall gain or loss. (e) Loss.

Row: 4. Column: Name of activity.

Row: 4. Column: Current year. (a) Net income (line 1a).

Row: 4. Column: Current year. (b) Net loss (line 1b).

Row: 4. Column: Prior years. (c) Unallowed loss (line 1c).

Row: 4. Column: Overall gain or loss. (d) Gain.

Row: 4. Column: Overall gain or loss. (e) Loss.

Row: 5. Column: Name of activity.

Row: 5. Column: Current year. (a) Net income (line 1a).

Row: 5. Column: Current year. (b) Net loss (line 1b).

Row: 5. Column: Prior years. (c) Unallowed loss (line 1c).

Row: 5. Column: Overall gain or loss. (d) Gain.

Row: 5. Column: Overall gain or loss. (e) Loss.

Row: Total. Enter on Part I, lines 1a, 1b, and 1c. Column: Current year. (a) Net Income (line 1a).

Row: Total. Enter on Part I, lines 1a, 1b, and 1c. Column: Current year. (b) Net loss (line 1b).

Row: Total. Enter on Part I, lines 1a, 1b, and 1c. Column: Prior years. (c) Unallowed loss (line 1c).

Page 2 121 fields

Page 2. Part V. Complete This Part Before Part I, Lines 2a, 2b, and 2c. See instructions. Row: 1. Column: Name of activity.

Row: 1. Column: Current year. (a) Net income (line 2a).

Row: 1. Column: Current year. (b) Net loss (line 2b).

Row: 1. Column: Prior years. (c) Unallowed loss (line 2c).

Row: 1. Column: Overall gain or loss. (d) Gain.

Row: 1. Column: Overall gain or loss. (e) Loss.

Row: 2. Column: Name of activity.

Row: 2. Column: Current year. (a) Net income (line 2a).

Row: 2. Column: Current year. (b) Net loss (line 2b).

Row: 2. Column: Prior years. (c) Unallowed loss (line 2c).

Row: 2. Column: Overall gain or loss. (d) Gain.

Row: 2. Column: Overall gain or loss. (e) Loss.

Row: 3. Column: Name of activity.

Row: 3. Column: Current year. (a) Net income (line 2a).

Row: 3. Column: Current year. (b) Net loss (line 2b).

Row: 3. Column: Prior years. (c) Unallowed loss (line 2c).

Row: 3. Column: Overall gain or loss. (d) Gain.

Row: 3. Column: Overall gain or loss. (e) Loss.

Row: 4. Column: Name of activity.

Row: 4. Column: Current year. (a) Net income (line 2a).

Row: 4. Column: Current year. (b) Net loss (line 2b).

Row: 4. Column: Prior years. (c) Unallowed loss (line 2c).

Row: 4. Column: Overall gain or loss. (d) Gain.

Row: 4. Column: Overall gain or loss. (e) Loss.

Row: 5. Column: Name of activity.

Row: 5. Column: Current year. (a) Net income (line 2a).

Row: 5. Column: Current year. (b) Net loss (line 2b).

Row: 5. Column: Prior years. (c) Unallowed loss (line 2c).

Row: 5. Column: Overall gain or loss. (d) Gain.

Row: 5. Column: Overall gain or loss. (e) Loss.

Row: Total. Enter on Part I, lines 2a, 2b, and 2c. Column: Current year. (a) Net income (line 2a).

Row: Total. Enter on Part I, lines 2a, 2b, and 2c. Column: Current year. (b) Net loss (line 2b).

Row: Total. Enter on Part I, lines 2a, 2b, and 2c. Column: Prior years. (c) Unallowed loss (line 2c).

Part V I. Use This Part if an Amount Is Shown on Part I I, Line 9. See instructions. Row: 1. Column: Name of activity.

Row: 1. Column: Form or schedule and line number to be reported on (see instructions).

Row: 1. Column: (a) Loss.

Row: 1. Column: (b) Ratio.

Row: 1. Column: (c) Special allowance.

Row: 1. Column: (d) Subtract column (c) from column (a).

Row: 2. Column: Name of activity.

Row: 2. Column: Form or schedule and line number to be reported on (see instructions).

Row: 2. Column: (a) Loss.

Row: 2. Column: (b) Ratio.

Row: 2. Column: (c) Special allowance.

Row: 2. Column: (d) Subtract column (c) from column (a).

Row: 3. Column: Name of activity.

Row: 3. Column: Form or schedule and line number to be reported on (see instructions).

Row: 3. Column: (a) Loss.

Row: 3. Column: (b) Ratio.

Row: 3. Column: (c) Special allowance.

Row: 3. Column: (d) Subtract column (c) from column (a).

Row: 4. Column: Name of activity.

Row: 4. Column: Form or schedule and line number to be reported on (see instructions).

Row: 4. Column: (a) Loss.

Row: 4. Column: (b) Ratio.

Row: 4. Column: (c) Special allowance.

Row: 4. Column: (d) Subtract column (c) from column (a).

Row: 5. Column: Name of activity.

Row: 5. Column: Form or schedule and line number to be reported on (see instructions).

Row: 5. Column: (a) Loss.

Row: 5. Column: (b) Ratio.

Row: 5. Column: (c) Special allowance.

Row: 5. Column: (d) Subtract column (c) from column (a).

Row: Total. Column (a) Loss.

Row: Total. Column: (c) Special allowance.

Row: Total. Column: (d) Subtract column (c) from column (a).

Part V I I. Allocation of Unallowed Losses. See instructions. Row: 1. Column: Name of activity.

Row: 1. Column: Form or schedule and line number to be reported on (see instructions).

Row: 1. Column: (a) Loss.

Row: 1. Column: (b) Ratio.

Row: 1. Column: (c) Unallowed loss.

Row: 2. Column: Name of activity.

Row: 2. Column: Form or schedule and line number to be reported on (see instructions).

Row: 2. Column: (a) Loss.

Row: 2. Column: (b) Ratio.

Row: 2. Column: (c) Unallowed loss.

Row: 3. Column: Name of activity.

Row: 3. Column: Form or schedule and line number to be reported on (see instructions).

Row: 3. Column: (a) Loss.

Row: 3. Column: (b) Ratio.

Row: 3. Column: (c) Unallowed loss.

Row: 4. Column: Name of activity.

Row: 4. Column: Form or schedule and line number to be reported on (see instructions).

Row: 4. Column: (a) Loss.

Row: 4. Column: (b) Ratio.

Row: 4. Column: (c) Unallowed loss.

Row: 5. Column: Name of activity.

Row: 5. Column: Form or schedule and line number to be reported on (see instructions).

Row: 5. Column: (a) Loss.

Row: 5. Column: (b) Ratio.

Row: 5. Column: (c) Unallowed loss.

Row: Total. Column: (a) Loss.

Row: Total. Column: (c) Unallowed loss.

Part V I I I. Allowed Losses. See instructions. Row: 1. Column: Name of activity.

Row: 1. Column: Form or schedule and line number to be reported on (see instructions).

Row: 1. Column: (a) Loss.

Row: 1. Column: (b) Unallowed loss.

Row: 1. Column: (c) Allowed loss.

Row: 2. Column: Name of activity.

Row: 2. Column: Form or schedule and line number to be reported on (see instructions).

Row: 2. Column: (a) Loss.

Row: 2. Column: (b) Unallowed loss.

Row: 2. Column: (c) Allowed loss.

Row: 3. Column: Name of activity.

Row: 3. Column: Form or schedule and line number to be reported on (see instructions).

Row: 3. Column: (a) Loss.

Row: 3. Column: (b) Unallowed loss.

Row: 3. Column: (c) Allowed loss.

Row: 4. Column: Name of activity.

Row: 4. Column: Form or schedule and line number to be reported on (see instructions).

Row: 4. Column: (a) Loss.

Row: 4. Column: (b) Unallowed loss.

Row: 4. Column: (c) Allowed loss.

Row: 5. Column: Name of activity.

Row: 5. Column: Form or schedule and line number to be reported on (see instructions).

Row: 5. Column: (a) Loss.

Row: 5. Column: (b) Unallowed loss.

Row: 5. Column: (c) Allowed loss.

Row: Total. Column: (a) Loss.

Row: Total. Column: (b) Unallowed loss.

Row: Total. Column: (c) Allowed loss.

Page 3 25 fields

Name of activity:

Form or schedule and line number to be reported on (see instructions):

1a. Net loss plus prior year unallowed loss from form or schedule. (a).

1b. Net income from form or schedule. (a).

1c. Subtract line 1b from line 1a. If zero or less, enter 0. (b).

1c. (c) Ratio.

1c. (d) Unallowed loss.

1c. (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. (a).

1b. Net income from form or schedule. (a).

1c. Subtract line 1b from line 1a. If zero or less, enter 0. (b).

1c. (c) Ratio.

1c. (d) Unallowed loss.

1c. (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. (a).

1b. Net income from form or schedule. (a).

1c. Subtract line 1b from line 1a. If zero or less, enter 0. (b).

1c. (c) Ratio.

1c. (d) Unallowed loss.

1c. (e) Allowed loss.

Total. (b).

Total. (d) Unallowed loss.

Total. (e) Allowed loss.

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Frequently asked questions

What counts as a passive activity?

Generally, trade or business activities in which you do not materially participate, and most rental activities regardless of participation. Publication 925 explains the material participation tests and the exceptions, including the one for real estate professionals.

What happens to losses I cannot deduct this year?

They are not lost. Unallowed losses carry forward and appear on next year’s Form 8582, where they can offset future passive income. They are generally allowed in full when you dispose of your entire interest in the activity in a taxable transaction.

Do I always need Form 8582 for a rental loss?

Not always. The instructions list situations where the form is not required, for example when all your rental losses are allowed under the active participation allowance without limitation. When in doubt, complete the form to confirm.

Form 8582, Passive Activity Loss Limitations

What is 8582?

Who files 8582?

How to fill out 8582

Quick fill 8582 on this page

Frequently asked questions

Related forms

Form 6198, At-Risk Limitations

Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Schedule E (Form 1040), Supplemental Income and Loss