2025 Form 8582 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8582.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

OMB No. 1545-1008

Passive Activity Loss Limitations¶

8582 See separate instructions.¶

Attach to Form 1040, 1040-SR, or 1041. 2025¶

OMB No. 1545-1008

Attachment Sequence No. 858

Department of the Treasury Internal Revenue Service

See separate instructions. Attach to Form 1040, 1040-SR, or 1041. Go to www.irs.gov/Form8582 for instructions and the latest information.

Name(s) shown on return Identifying number

Part I 2025 Passive Activity Loss Caution: Complete Parts IV and V before completing Part I.

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.

For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F Form 8582 (2025) Created 5/8/25

Form 8582 (2025) Page 2

Form 8582 (2025)

Form 8582 (2025) Page 3 Part IX Activities With Losses Reported on Two or More Forms or Schedules. See instructions.

Name of activity:	(a)	(c) Ratio
Form or schedule and line number to be reported on (see instructions): 1 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 . . . . . . . . . . . . . . . . . .	Total . . . . . . . . . . . . . . . . . .	1.00

Form 8582 (2025)

Exceptions & meaning →

Name of activity:	(a)	(c) Ratio
Form or schedule and line number to be reported on (see instructions): 1 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 aNet 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 . . . . . . . . . . . . . . . . . .	Total . . . . . . . . . . . . . . . . . .	1.00