Noncorporate taxpayers use Form 8582 to: Figure the amount of any passive activity loss (PAL) for the current tax year. Report the application of prior year unallowed PALs. Current Revision Form 8582 PDF Instructions for Form 8582 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8582 Revisions About Publication 925, Passive Activity and At-Risk Rules About Publication 974, Premium Tax Credit (PTC) Other Current Products Related About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 4952, Investment Interest Expense Deduction About Form 6198, At-Risk Limitations About Form 8582-CR, Passive Activity Credit Limitations About Form 8949, Sales and other Dispositions of Capital Assets
