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2025›Instructions for Form 8810

Coordination With Other Limitations

Instruction 8810 — Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations · 2026-10-03 edition · updated 2026-10-04 · United States

Generally, items of deduction or loss from a passive activity are subject to other limitations before they are subject to the

Section references are to the Internal Revenue Code unless otherwise noted.

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▸Contents — Instruction 8810 — Instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations

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