1125 Form 6198 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f6198.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. November 2025)

Department of the Treasury Internal Revenue Service

Attach to your tax return.

Go to www.irs.gov/Form6198 for instructions and the latest information.

OMB No. 1545-0074

Attachment Sequence No. 31

Name(s) shown on return Identifying number

Description of activity (see instructions)

Part I Current Year Profit (Loss) From the Activity, Including Prior Year Nondeductible Amounts. See instructions.

Note: If the loss is from a passive activity, see the Instructions for Form 8582, Passive Activity Loss Limitations, or the Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations, to find out if the loss is allowed under the passive activity rules. If only part of the loss is subject to the passive activity loss rules, report only that part on Form 8582 or Form 8810, whichever applies.

For Paperwork Reduction Act Notice, see the Instructions for Form 6198. Cat. No. 50012Y Form 6198 (Rev. 11-2025) Created 9/9/25