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Ny it 182 2026

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  1. Click ‘Get Form’ to open the IT-182 in the editor.
  2. Begin by entering your name and identifying number as shown on your return at the top of the form.
  3. In Part I, report your passive activity losses. Fill in lines 1a through 1d for rental real estate activities, ensuring you include net income, net loss, and prior years' unallowed losses.
  4. Proceed to Part II if line 3 indicates a loss. Enter all amounts as positive figures. Calculate your special allowance based on your federal modified adjusted gross income.
  5. Complete Parts IV through IX by detailing each activity or property involved, including acquisition and sale dates where applicable.
  6. Finally, review all entries for accuracy before submitting the completed form with your IT-203 or IT-205.

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