Federal housing law
Instruction 8810 — Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 24 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 8810
Overview- Coordination With Other Limitations
- Future Developments
▸General Instructions
Overview- Purpose of Form
- Who Must File
- Definitions
- Special Rules for Consolidated Group
- Activities That Are Not Passive Activities
- Rental Activities
- Material Participation
- Trade or Business Activities
- Grouping of Activities
- Passive Activity Income and Deductions
- Former Passive Activities
- Dispositions
- Specific Instructions
- Part I. 2025 Passive Activity Loss
- Worksheet 4
- Part II. 2025 Passive Activity Credits
- Worksheet 5
- Publicly Traded Partnerships (PTPs)
- Part I. Tax Attributable to Net
▸Part II. Tax Attributable to Net