Form 8582 

Department of the Treasury 

Internal Revenue Service

Passive Activity Loss Limitations

See separate instructions. 

Attach to Form 1040, 1040-SR, or 1041. 

Go to www.irs.gov/Form8582 for instructions and the latest information.

OMB No. 1545-1008

2023

Attachment 

Sequence No. 858

Name(s) shown on return Identifying number

Part I 2023 Passive Activity Loss

Caution: Complete Parts IV and V before completing Part I.

Rental Real Estate Activities With Active Participation (For the definition of active participation, see Special 

Allowance for Rental Real Estate Activities in the instructions.)

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

b Activities with net loss (enter the amount from Part IV, column (b)) . . . . 1b ( )

c Prior years’ unallowed losses (enter the amount from Part IV, column (c)) . . 1c ( )

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

All Other Passive Activities

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

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

c Prior years’ unallowed losses (enter the amount from Part V, column (c)) . . 2c ( )

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

3 Combine lines 1d and 2d and subtract any prior year unallowed CRD. See instructions. If this line is 

zero or more, stop here and include this form with your return; all losses are allowed, including any 

prior year unallowed losses entered on line 1c or 2c. Report the losses on the forms and schedules 

normally used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

If line 3 is a loss and: • Line 1d is a loss, go to Part II. 

• Line 2d is a loss (and line 1d is zero or more), skip Part II and go to line 10.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 

Part II. Instead, go to line 10.

Part II Special Allowance for Rental Real Estate Activities With Active Participation

Note: Enter all numbers in Part II as positive amounts. See instructions for an example.

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

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

6 Enter modified adjusted gross income, but not less than zero. See instructions 6

Note: If line 6 is greater than or equal to line 5, skip lines 7 and 8 and enter -0- 

on line 9. Otherwise, go to line 7.

7 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . 7

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

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

Part III Total Losses Allowed

10 Add the income, if any, on lines 1a and 2a and enter the total . . . . . . . . . . . . . . 10

11 Total losses allowed from all passive activities for 2023. Add lines 9 and 10. See instructions to find 

out how to report the losses on your tax return . . . . . . . . . . . . . . . . . . 11

Part IV Complete This Part Before Part I, Lines 1a, 1b, and 1c. See instructions.

Name of activity

Current year Prior years Overall gain or loss

 (a) Net income 

(line 1a)

(b) Net loss 

(line 1b)

(c) Unallowed 

loss (line 1c) (d) Gain (e) Loss

Total. Enter on Part I, lines 1a, 1b, and 1c 

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F Form 8582 (2023)
Form 8582 (2023) Page 2 

Part V Complete This Part Before Part I, Lines 2a, 2b, and 2c. See instructions.

Name of activity

Current year Prior years Overall gain or loss

 (a) Net income 

(line 2a)

(b) Net loss 

(line 2b)

(c) Unallowed 

loss (line 2c) (d) Gain (e) Loss

Total. Enter on Part I, lines 2a, 2b, and 2c

Part VI Use This Part if an Amount Is Shown on Part II, Line 9. See instructions.

Name of activity

Form or schedule 

and line number 

to be reported on 

(see instructions)

(a) Loss (b) Ratio (c) Special 

allowance

(d) Subtract 

column (c) from 

column (a).

Total . . . . . . . . . . . . . . . . . . 1.00

Part VII Allocation of Unallowed Losses. See instructions.

Name of activity

Form or schedule 

and line number 

to be reported on 

(see instructions)

(a) Loss (b) Ratio (c) Unallowed loss

Total . . . . . . . . . . . . . . . . . . . . 1.00

Part VIII Allowed Losses. See instructions.

Name of activity

Form or schedule 

and line number 

to be reported on 

(see instructions)

(a) Loss (b) Unallowed loss (c) Allowed loss

Total . . . . . . . . . . . . . . . . . . . .

Form 8582 (2023)
Form 8582 (2023) Page 3 

Part IX Activities With Losses Reported on Two or More Forms or Schedules. See instructions.

Name of activity: (a) (b) (c) Ratio (d) Unallowed 

loss

(e) Allowed 

loss

Form or schedule and line number to 

be reported on (see instructions):

1 a Net loss plus prior year unallowed 

loss from form or schedule . .

b Net income from form or schedule

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

Form or schedule and line number to 

be reported on (see instructions):

1 a Net loss plus prior year unallowed 

loss from form or schedule . .

b Net income from form or schedule

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

Form or schedule and line number to 

be reported on (see instructions):

1 a Net loss plus prior year unallowed 

loss from form or schedule . .

b Net income from form or schedule

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

Total . . . . . . . . . . . . . . . . . . 1.00

Form 8582 (2023)