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hey there youtube so for this video i wanted to cover irs form 8582 it is the passive activity loss limitations form uh thats generally included with your form 1040 if you are a taxpayer that has an ownership interest in a business and your participation level is that of a passive owner right so you dont materially participate in the company and so if you have losses youve got to be cognizant of these passive activity loss or pal limitations so ive got a sample 85 82 in front of us here with um another with together 10 40 pages as well and then a slide that covers the fact pattern that were going to look at and you know basically what the form is designed to accomplish so this form uh like i said its attached where an invest you have a taxpayer thats an investor and a partnership or an escort and their interest in it is of a passive nature right and so its important to distinguish passive versus non-passive because when you have passive activity losses uh those losses cannot b
