IRS · Official form

Form 8810, Corporate Passive Activity Loss and Credit Limitations

Form 8810 applies the passive activity rules at the corporate level: closely held and personal service corporations use it to figure how much of their passive losses and credits they can deduct this year. Fill in the official IRS PDF below and download it.

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What is 8810?

The passive activity loss rules do not stop at individuals. Personal service corporations and closely held C corporations must also limit losses and credits from passive activities, and Form 8810 is where that limitation is computed. The form nets income and losses from the corporation’s passive activities, applies the allowance rules, and determines the amount deductible on the corporation’s return, with the disallowed portion carried forward.

Closely held corporations that are not personal service corporations get a break individuals do not: they can offset passive losses against net active income, though not against portfolio income. Form 8810 also handles passive credits and lets the corporation elect to increase the basis of credit property when it disposes of an interest in an activity with unused credits.

Who files 8810?

Personal service corporations with losses or credits from passive activities
Closely held C corporations with passive activity losses or credits
Corporations with rental activities or limited business participation generating passive losses
Corporations carrying forward disallowed passive losses or credits from earlier years

How to fill out 8810

Identify the corporation’s passive activities and gather the income, loss, and credit amounts for each, including prior year carryforwards.
Complete Worksheets 1 and 2 from the instructions to combine current year amounts with unallowed losses from prior years.
For a closely held corporation, figure net active income, since passive losses can offset it.
Enter the totals in Part I to figure the allowed passive activity loss, and Part II for allowed passive credits.
Report the allowed amounts on the corporation’s Form 1120 and supporting schedules, then download the completed PDF and attach it to the return.

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Page 1 20 fields

Name

Employer identification number

1a. Current year income (from Worksheet 2, column (a)).

1b. Open parenthesis. Current year deductions and losses (from Worksheet 2, column (b)). Close parenthesis.

1c. Open parenthesis. Prior year unallowed losses (from Worksheet 2, column (c)). Close parenthesis.

1d. Combine lines 1a, 1b, and 1c. If the result is net income or zero, see instructions.

2. Closely held corporations enter net active income and see instructions. Personal service corporations enter 0 on this line.

3. Unallowed passive activity deductions and losses. Combine lines 1d and 2. If the result is net income or zero, see the instructions for

4. Total deductions and losses allowed. Add the income, if any, on lines 1a and 2 and enter the result (see instructions).

5a. Current year credits (from Worksheet 5, column (a)).

5b. Prior year unallowed credits (from Worksheet 5, column (b)).

6. Add lines 5a and 5b.

7. Enter the tax attributable to net passive income and net active income. See instructions.

8. Unallowed passive activity credit. Subtract line 7 from line 6. If the result is zero or less, enter 0.

9. Allowed passive activity credit. Subtract line 8 from line 6. See instructions.

10. If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxable transaction, and

Name of passive activity disposed of:

Description of the credit property for which the election is being made:

12. Line 2 of 2.

13. Amount of unallowed credit that reduced the property’s basis

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Frequently asked questions

How is Form 8810 different from Form 8582?

Form 8582 applies the passive loss rules to individuals, estates, and trusts. Form 8810 does the same job for personal service corporations and closely held C corporations, with corporate-specific rules such as the net active income offset.

What happens to losses the corporation cannot deduct?

Disallowed passive losses and credits carry forward indefinitely and are used in future years against passive income, or fully deducted when the corporation disposes of its entire interest in the activity in a taxable transaction.

Form 8810, Corporate Passive Activity Loss and Credit Limitations

What is 8810?

Who files 8810?

How to fill out 8810

Quick fill 8810 on this page

Frequently asked questions

Related forms

Form 8582, Passive Activity Loss Limitations

Form 1120, U.S. Corporation Income Tax Return

Form 3800, General Business Credit