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2025›Instructions for Form 8810›General Instructions

Special Rules for Consolidated Group

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

The passive activity loss and passive activity credit of an affiliated group of corporations filing a consolidated return for the tax year (a consolidated group) are determined by taking into account the following items of each member of the group.

  • Passive activity gross income and deductions.

  • Gain or loss on dispositions.

  • Net active income (for a consolidated group treated as a closely held corporation).

  • Credits from passive activities.

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

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