Federal housing law
Instruction 8582 — Instructions for Form 8582, Passive Activity Loss Limitations
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 25 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 8582
Overview- Future Developments
- What’s New
- Reminders
▸General Instructions
Overview- Purpose of Form
- Who Must File
- Coordination With Other Limitations
- Definitions
- Activities That Are Not Passive Activities
- Trade or Business Activities
- Rental Activities
- Special Allowance for Rental Real Estate Activities
- Material Participation
- Grouping of Activities
- Passive Activity Income and Deductions
- Former Passive Activities
- Dispositions
▸Specific Instructions
- Part IV
- Part VI
- Part VII
- Part IX