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Instructions for Form 8582 (2004)
Passive Activity Loss Limitations
Section references are to the Internal Revenue Code, unless otherwise noted.
2004
Table of Contents
General Instructions
Purpose of Form
Who Must File
Exception 1
Exception 2
Coordination With Other Limitations
Before Completing Form 8582
Definitions
Activities That Are Not Passive Activities
Rental Activities
Exceptions
Reporting Income and Losses From the Activities
Trade or Business Activities
Special Allowance for Rental Real Estate Activities
Material Participation
Grouping of Activities
Example.
Passive Activity Income and Deductions
Self-Charged Interest
Passive Activity Income
Recharacterization of Passive Income
Passive Activity Deductions
Former Passive Activities
Dispositions
Disposition of an Entire Interest
Reporting an Entire Disposition on Schedule D or Form 4797
Disposition of Less Than an Entire Interest
Specific Instructions
Part I—2004 Passive Activity Loss
Worksheet 1
Worksheet 2
Worksheet 3
Part II—Special Allowance for Rental Real Estate With Active Participation
Example.
Part III—Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities
Part IV—Total Losses Allowed
Worksheets 1, 2, and 3
Worksheet 4
Worksheet 5
Worksheets 6 and 7
How To Report Allowed Losses
Publicly Traded Partnerships (PTPs)
Special Instructions for PTPs
Instructions for Form 8582 - Notices
Paperwork Reduction Act Notice.
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