Noncorporate taxpayers use Form 8582-CR to: Figure the amount of any passive activity credit (PAC) for the current tax year (including any prior year unallowed credits) and the amount of credit allowed for the current year. Make the election to increase the basis of credit property when a taxpayer disposes of his or her interest in an activity. Current Revision Form 8582-CR PDF Instructions for Form 8582-CR (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8582-CR Revisions About Publication 925, Passive Activity and At-Risk Rules Other Current Products Related About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 8582, Passive Activity Loss Limitations About Form 8834, Qualified Electric Vehicle Credit
