2025 Form 8810 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8810.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Department of the Treasury Internal Revenue Service

Attach to your tax return (personal service and closely held corporations only).

Go to www.irs.gov/Form8810 for instructions and the latest information.

OMB No. 1545-0123

Name Employer identification number

Part I 2025 Passive Activity Loss Caution: See the instructions and complete Worksheets 1 and 2 before completing Part I.

Part III Election To Increase Basis of Credit Property

10

If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxable transaction, and the corporation elects to increase the basis of credit property used in that activity by the unallowed credit that reduced the property’s basis, check this box. See instructions . . . . . .

11 Name of passive activity disposed of:

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

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

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10356T Form 8810 (2025) Created 4/22/25