This document is a tax form (Form 8582-CR) from the IRS for passive activity credit limitations, revised in January 2012. It is intended to be attached to Form 1040 or 1041. The form includes sections for calculating passive activity credits from various sources, including rental real estate activities, rehabilitation credits, and low-income housing credits. It also includes instructions for special allowances and elections to increase the basis of credit property.
documents/EFTA01222802.pdf
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