Federal housing law
Instruction 8582-CR — Instructions for Form 8582-CR, Passive Activity Credit Limitations
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 21 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 8582-CR
Overview▸(Rev. December 2025)
Overview- Future Developments
- What’s New
▸Specific Instructions
Overview- Current Year Credits
- Prior Year Unallowed Credits
- Part I—Passive Activity Credits
- Part II—Special Allowance for Rental Real Estate Activities With Active Participation
- Part III—Special Allowance for Rehabilitation Credits From Rental Real Estate Activities and L…
- Part IV—Special Allowance for Low-Income Housing Credits for Property Placed in Service After …
- Part V—Passive Activity Credit Allowed
- Publicly Traded Partnerships (PTPs)
- Part VI—Election To Increase Basis of Credit Property