Form 8582-Cr - Passive Activity Credit Limitations
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1
2Passive Activity Credit Limitations
8582-CR
OMB No. 1545-1034
Form
See separate instructions.
(Rev. January 2012)
▶
Attachment
Department of the Treasury
89
Sequence No.
Attach to Form 1040 or 1041.
▶
Internal Revenue Service
Name(s) shown on return
Identifying number
Part I
Passive Activity Credits
Caution: If you have credits from a publicly traded partnership, see Publicly Traded Partnerships (PTPs) in the
instructions.
Credits From Rental Real Estate Activities With Active Participation (Other Than Rehabilitation
Credits and Low-Income Housing Credits) (See Lines 1a through 1c in the instructions.)
1 a Credits from Worksheet 1, column (a) .
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1a
b Prior year unallowed credits from Worksheet 1, column (b) .
1b
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c Add lines 1a and 1b
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1c
Rehabilitation Credits From Rental Real Estate Activities and Low-Income Housing Credits for
Property Placed in Service Before 1990 (or From Pass-Through Interests Acquired Before 1990)
(See Lines 2a through 2c in the instructions.)
2 a Credits from Worksheet 2, column (a) .
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2a
b Prior year unallowed credits from Worksheet 2, column (b) .
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2b
c Add lines 2a and 2b
2c
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Low-Income Housing Credits for Property Placed in Service After 1989 (See Lines 3a through 3c
in the instructions.)
3a Credits from Worksheet 3, column (a) .
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3a
b Prior year unallowed credits from Worksheet 3, column (b) .
3b
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c Add lines 3a and 3b
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3c
All Other Passive Activity Credits (See Lines 4a through 4c in the instructions.)
4 a Credits from Worksheet 4, column (a) .
4a
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b Prior year unallowed credits from Worksheet 4, column (b) .
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4b
c Add lines 4a and 4b
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4c
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5
Add lines 1c, 2c, 3c, and 4c .
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6
6
Enter the tax attributable to net passive income (see instructions)
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7
Subtract line 6 from line 5. If line 6 is more than or equal to line 5, enter -0- and see instructions
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Note: 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, III, or IV. Instead, go to line 37.
Part II
Special Allowance for Rental Real Estate Activities With Active Participation
Note: Complete this part only if you have an amount on line 1c. Otherwise, go to Part III.
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8
Enter the smaller of line 1c or line 7
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9
Enter $150,000. If married filing separately, see instructions .
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9
10
Enter modified adjusted gross income, but not less than zero (see
instructions). If line 10 is equal to or more than line 9, skip lines 11
through 15 and enter -0- on line 16
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10
11
Subtract line 10 from line 9 .
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11
12
Multiply line 11 by 50% (.50). Do not enter more than $25,000. If
married filing separately, see instructions
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12
13a Enter the amount, if any, from line 10
of Form 8582 .
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13a
b Enter the amount, if any, from line 14
of Form 8582 .
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13b
c Add lines 13a and 13b .
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13c
14
Subtract line 13c from line 12 .
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14
15
Enter the tax attributable to the amount on line 14 (see instructions) .
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15
16
Enter the smaller of line 8 or line 15 .
16
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8582-CR
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 01-2012)
Cat. No. 64641R
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