Passive Activity Loss Limitations                                                        OMB No. 1545-1008
Form 8582                                                  See separate instructions. 
Department of the Treasury                         Attach to Form 1040, 1040-SR, or 1041.                                           2024
                                                                                                                                    Attachment   
Internal Revenue Service             Go to www.irs.gov/Form8582 for instructions and the latest information.                        Sequence No. 858
Name(s) shown on return                                                                                              Identifying number

Part I       2024 Passive Activity Loss
             Caution: Complete Parts IV and V before completing Part I.
Rental Real Estate Activities With Active Participation (For the definition of active participation, see Special 
Allowance for Rental Real Estate Activities in the instructions.)
1 a    Activities with net income (enter the amount from Part IV, column (a))  .       . .     1a 
b      Activities with net loss (enter the amount from Part IV, column (b))  .       . . .     1b     (                          )
c      Prior years’ unallowed losses (enter the amount from Part IV, column (c))  .      .     1c     (                          )
d      Combine lines 1a, 1b, and 1c  .     .  .    . .  .  .    .      . . . . .     . . .   . .      . . . . .      .            1d
All Other Passive Activities
2a     Activities with net income (enter the amount from Part V, column (a))  .        . .     2a
b      Activities with net loss (enter the amount from Part V, column (b))  .        . . .     2b     (                          )
c      Prior years’ unallowed losses (enter the amount from Part V, column (c))  .       .     2c     (                          )
d      Combine lines 2a, 2b, and 2c  .     .  .    . .  .  .    .      . . . . .     . . .   . .      . . . . .      .            2d
3      Combine lines 1d and 2d and subtract any prior year unallowed CRD. See instructions. If this line is 
       zero or more, stop here and include this form with your return; all losses are allowed, including any 
       prior year unallowed losses entered on line 1c or 2c. Report the losses on the forms and schedules 
       normally used  .          . . . . . .  .    . .  .  .    .      . . . . .     . . .   . .      . . . . .                   3
       If line 3 is a loss and:    • Line 1d is a loss, go to Part II. 
                                   • Line 2d is a loss (and line 1d is zero or more), skip Part II and go to line 10.
Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete 
Part II. Instead, go to line 10.
Part II      Special Allowance for Rental Real Estate Activities With Active Participation
             Note: Enter all numbers in Part II as positive amounts. See instructions for an example.
4      Enter the smaller of the loss on line 1d or the loss on line 3  .     . .     . . .   . .      . . . . .      .            4
5      Enter $150,000. If married filing separately, see instructions  .     . .     . . .     5
6      Enter modified adjusted gross income, but not less than zero. See instructions          6
       Note: If line 6 is greater than or equal to line 5, skip lines 7 and 8 and enter -0- 
       on line 9. Otherwise, go to line 7.
7      Subtract line 6 from line 5     . . .  .    . .  .  .    .      . . . . .     . . .     7
8      Multiply line 7 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions              8
9      Enter the smaller of line 4 or line 8. If line 3 includes any CRD, see instructions .   .      . . . . .      .            9
Part III     Total Losses Allowed
10     Add the income, if any, on lines 1a and 2a and enter the total .      . .     . . .   . .      . . . . .      .            10
11     Total losses allowed from all passive activities for 2024. Add lines 9 and 10. See instructions to find 
       out how to report the losses on your tax return     .    .      . . . . .     . . .   . .      . . . . .      .            11
Part IV      Complete This Part Before Part I, Lines 1a, 1b, and 1c. See instructions.
                                                           Current year                  Prior years                 Overall gain or loss
             Name of activity
                                                (a) Net income           (b) Net loss    (c) Unallowed        (d) Gain              (e) Loss
                                                     (line 1a)             (line 1b)     loss (line 1c)

Total. Enter on Part I, lines 1a, 1b, and 1c  
For Paperwork Reduction Act Notice, see instructions.                                 Cat. No. 63704F                               Form 8582 (2024)

Form 8582 (2024)                                                                                                          Page 2 
Part V      Complete This Part Before Part I, Lines 2a, 2b, and 2c. See instructions.
                                                       Current year               Prior years         Overall gain or loss
            Name of activity
                                                (a) Net income     (b) Net loss   (c) Unallowed    (d) Gain       (e) Loss
                                                   (line 2a)         (line 2b)    loss (line 2c)

Total. Enter on Part I, lines 2a, 2b, and 2c
Part VI     Use This Part if an Amount Is Shown on Part II, Line 9. See instructions.
                                              Form or schedule 
            Name of activity                  and line number        (a) Loss        (b) Ratio     (c) Special    (d) Subtract 
                                              to be reported on                                    allowance      column (c) from 
                                              (see instructions)                                                  column (a).

Total .   .      . . . .    . . . . .       . . .  . . .     .                          1.00
Part VII    Allocation of Unallowed Losses. See instructions.
                                                   Form or schedule 
                 Name of activity                  and line number             (a) Loss         (b) Ratio      (c) Unallowed loss
                                                   to be reported on 
                                                   (see instructions)

Total .   .      . . . .    . . . . .       . . .  . . .     .   . .                            1.00
Part VIII   Allowed Losses. See instructions.
                                                   Form or schedule 
                 Name of activity                  and line number             (a) Loss     (b) Unallowed loss (c) Allowed loss
                                                   to be reported on 
                                                   (see instructions)

Total .   .      . . . .    . . . . .       . . .  . . .     .   . .
                                                                                                                  Form 8582 (2024)

Form 8582 (2024)                                                                                     Page 3 
Part IX   Activities With Losses Reported on Two or More Forms or Schedules. See instructions.
Name of activity:                                                            (d) Unallowed    (e) Allowed 
                                             (a)               (b) (c) Ratio
                                                                                loss             loss
Form or schedule and line number to  
be reported on (see instructions):

1 a   Net loss plus prior year unallowed 
      loss from form or schedule  . .

b     Net income from form or schedule

c     Subtract line 1b from line 1a. If zero or less, enter -0-
Form or schedule and line number to  
be reported on (see instructions):

1 a   Net loss plus prior year unallowed 
      loss from form or schedule  . .

b     Net income from form or schedule

c     Subtract line 1b from line 1a. If zero or less, enter -0-
Form or schedule and line number to  
be reported on (see instructions):

1 a   Net loss plus prior year unallowed 
      loss from form or schedule  . .

b     Net income from form or schedule

c     Subtract line 1b from line 1a. If zero or less, enter -0-

Total . .        . . . . . . .    . . .  . . . . .                 1.00
                                                                                              Form 8582 (2024)