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  "Author": "SE:W:CAR:MP",
  "CreationDate": "D:20231129124749-05\u002700\u0027",
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  "Subject": "Corporate Passive Activity Loss and Credit Limitations",
  "Title": "2023 Form 8810",
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Form 8810

Department of the Treasury 

Internal Revenue Service

Corporate Passive Activity Loss and Credit Limitations

Attach to your tax return (personal service and closely held corporations only). 

Go to www.irs.gov/Form8810 for instructions and the latest information. 

OMB No. 1545-0123

2023

Name Employer identification number

Part I 2023 Passive Activity Loss

Caution: See the instructions and complete Worksheets 1 and 2 before completing Part I.

1a Current year income (from Worksheet 2, column (a)) . . 1a

b Current year deductions and losses (from Worksheet 2, 

column (b)) . . . . . . . . . . . . . . . . . 1b ( )

c Prior year unallowed losses (from Worksheet 2, column (c)) 1c ( )

d Combine lines 1a, 1b, and 1c. If the result is net income or zero, see instructions . . 1d

2 Closely held corporations enter net active income and see instructions. Personal 

service corporations enter -0- on this line . . . . . . . . . . . . . . . . 2 

3 Unallowed passive activity deductions and losses. Combine lines 1d and 2. If the

result is net income or zero, see the instructions for lines 1d and 3. Otherwise, go to

line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Total deductions and losses allowed. Add the income, if any, on lines 1a and 2 and 

enter the result (see instructions) . . . . . . . . . . . . . . . . . . . 4 

Part II 2023 Passive Activity Credits

Caution: See the instructions and complete Worksheet 5 before completing Part II.

5a Current year credits (from Worksheet 5, column (a)) . . 5a

b Prior year unallowed credits (from Worksheet 5, column (b)) 5b

6 Add lines 5a and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6 

7 Enter the tax attributable to net passive income and net active income. See 

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 

8 Unallowed passive activity credit. Subtract line 7 from line 6. If the result is zero or 

less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Allowed passive activity credit. Subtract line 8 from line 6. See instructions . . . 9 

Part III Election To Increase Basis of Credit Property

10 If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully 

taxable transaction, and the corporation elects to increase the basis of credit property used in that activity 

by the unallowed credit that reduced the property’s basis, check this box. See instructions . . . . . .

11 Name of passive activity disposed of: 

12 Description of the credit property for which the election is being made: 

13 Amount of unallowed credit that reduced the property’s basis . . . . . . . . . $

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10356T Form 8810 (2023)

text/markdown

Form

# 8810 Department of the Treasury Internal Revenue Service 

## Corporate Passive Activity Loss and Credit Limitations Attach to your tax return (personal service and closely held corporations only). Go towww.irs.gov/Form8810 for instructions and the latest information. OMB No. 1545-0123 

# 2023 Name Employer identification number

Part I 2023 Passive Activity Loss Caution:See the instructions and complete Worksheets 1 and 2 before completing Part I. 1a Current year income (from Worksheet 2, column (a)) . . 1a

b Current year deductions and losses (from Worksheet 2, column (b)) . . . . . . . . . . . . . . . . . 1b ( ) c Prior year unallowed losses (from Worksheet 2, column (c)) 1c ( ) d Combine lines 1a, 1b, and 1c. If the result is net income or zero, see instructions. . 1d 2 Closely held corporations enter net active income and see instructions. Personal service corporations enter -0- on this line . . . . . . . . . . . . . . . . 2 3 Unallowed passive activity deductions and losses. Combine lines 1d and 2. Ifthe result is net income or zero, see the instructions for lines 1d and 3. Otherwise, go to line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Totaldeductionsand lossesallowed.Addthe income, ifany, on lines 1aand2 and enter the result (see instructions) . . . . . . . . . . . . . . . . . . . 4 Part II 2023 Passive Activity Credits Caution:See the instructions and complete Worksheet 5 before completing Part II. 5a Current year credits (from Worksheet 5, column (a)) . . 5a

b Prior year unallowed credits (from Worksheet 5, column (b)) 5b 6 Add lines 5a and 5b . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter the tax attributable to net passive income and net active income. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Unallowed passive activity credit. Subtract line 7from line 6. Ifthe result iszero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Allowed passive activity credit.Subtract line 8 from line 6. See instructions . . . 9 Part III Election To Increase Basis of Credit Property 10 If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxabletransaction, andthe corporation electsto increasethe basis of credit property used inthat activity by the unallowed credit that reduced the property’s basis, check this box. See instructions . . . . . . 11 Name of passive activity disposed of: 12 Description of the credit property for which the election is being made: 13 Amount of unallowed credit that reduced the property’s basis. . . . . . . . . $ For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10356T Form8810(2023)