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Instructions for Form 8582-CR (2003)
Passive Activity Credit Limitations
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
General Instructions
Purpose of Form
Who Must File
Overview of Form
Activities That Are Not Passive Activities
Rental Activities
Exceptions
Reporting Credits From the Activities
Special Allowance for Rental Real Estate Activities
Trade or Business Activities
Reporting Credits From the Activities
Material Participation
Grouping of Activities
Example.
Dispositions
Specific Instructions
Current Year Credits
Prior Year Unallowed Credits
Part I—2003 Passive Activity Credits
Part II—Special Allowance for Rental Real Estate Activities With Active Participation
Part III—Special Allowance for Rehabilitation Credits From Rental Real Estate Activities and Low-Income Housing Credits for Property Placed in Service Before 1990 (or From Pass-Through Interests Acquired Before 1990)
Part IV—Special Allowance for Low-Income Housing Credits for Property Placed in Service After 1989
Part V—Passive Activity Credit Allowed
Reporting Allowed Credits on Your Tax Return
Publicly Traded Partnerships (PTPs)
Credits From PTPs
Computation of Allowed Passive Activity Credits From PTPs
Part VI—Election To Increase Basis of Credit Property
Instructions for Form 8582-CR - Notices
Paperwork Reduction Act Notice.
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