Dr. George E. Beeper is a single taxpayer born on September 22, 1971. He lives at 45 Mountain View Dr., Apt. 321, Spokane, WA 99210. Dr. Beeper's Social Security number is 775-88-9531. Dr. Beeper's works for the Pine Medical Group and his earnings and income tax withholding for 2019 are reported on the W-2 form (see separate tab). Dr. Beeper owns a rental house located at 672 Lake Street, Spokane, WA 99212. The house rents for $1,000 per month and was rented for the entire year. The following are the related expenses for the rental house: Real estate taxes $5,850 Mortgage interest 14,521 Insurance 2,215 0 Depreciation (assume fully depreciated) Repairs 550 Maintenance 1,976 The house was purchased on July 5, 1984. Dr. Beeper handles all rental activities (0.9., rent collection, finding tenants, etc.) himself. He spends about 10 hours per month on the rental In 2019, Dr. Beeper sold his primary residence as he wished to move to an apartment to avoid the maintenance and upkeep of a single-family home. Dr. Beeper's home sold on February 12, 2019 for $345,000 net after commissions. He acquired the home on June 3, 2001 for $260,000 and had made improvements of $10,000 Dr. Beeper was divorced on January 1, 2013. The divorce decree requires Dr. Beeper to pay his ex-wife, Meredith Gray (Social Security number 333 45-1234), $800 per month. Dr. Beeper made all his monthly alimony payments in 2019. OMB No. 1545-0008 Safe, accurate, FAST! Use IRS en file Visit the IRS website at www.irs.gov/ele 2 Federal income tax withheld 21,045.00 a Employee's social security number 775-88-9531 b Employer identification number (EIN) 36-1389676 C Employer's name, address, and ZIP code Pine Medical Group 800 W. 7th Ave. Spokane, WA 92204 1 Wages, tips, other compensation 133,900.00 3 Social security wages 132,900.00 5 Medicare wages and tips 133,900.00 7 Social security tips 4 Social security tax withheld 8,239.80 6 Medicare tax withheld 1,941.55 8 Allocated tips d Control number 9 10 Dependent care benefits Suff. 11 Nonqualified plans 12a See Instructions for box 12 e Employee's first name and initial Last name George Beeper 45 Mountain View Drive, Apt 321 Spokane, WA 99210 DD 5,800.00 12b 13 Statutory employee Retirement Third-party plan sick pay C Form Department of the Treasury - Internal Revenue Service (99) 1040 U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only Filing Status Single Your first name and middle initial Last name Your social security number George E. Beeper 775-88-9531 If joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election 45 Mountain View Drive 321 Campaign Check here if you, or your spouse City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below if filing jointly, want $3 to go to this fund. Checking a box below (see instructions) will not change your tax or Spokane, WA 99210 refund. None Foreign country name Foreign province/state/county Foreign postal code If more than four dependents, see instructions and here Standard Someone can claim: None Deduction Age/Blindness You: None Spouse: None 1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 133,900 2a Tax-exempt interest .. 2a 2b 3a Qualified dividends... 3a b Taxable interest. Attach Sch. B if required b Ordinary dividends. Attach Sch. Bif required b Taxable amount.. d Taxable amount 3b 4a IRA distributions ..... 4b 4c 4d C Pensions and annuities Sa Social security benefits 5a b Taxable amount 5b 6 Capital gain or loss). Attach Schedule Dif required. If not required, check here... 6 Standard Deduction for Single or Married filing separately, $12.200 Married filing jointly or Qualifying widower). $24.400 Head of household $18,350 If you checked any box under Standard Deduction, see instructions 7a Other income from Schedule 1, line 9. 7a b Add lines 1, 2, 3, 4, 40, 55, 6, and 7a. This is your total income. 7b sa Adjustments to income from Schedule 1, line 22 Bb b Subtract line Ba from line 7b. This is your adjusted gross income 9 Standard deduction or itemized deductions (from Schedule A. 2 10 Qualified business income deduction. Attach Form 8995 or 10 Form 8995-A 118 Add lines 9 and 10 Taxable income. Subtract line 11a from lineb 11a Check My Work Form 1040 (2019) ge E. Beeper 12a Tax (see inst.) Check if any from Form(s): 1 8814 2 4972 30 12a b Add Schedule 2, line 3, and line 12a and enter the total 12b 13b 14 15 16 17 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7, and line 13a and enter the total 14 Subtract line 13b from line 12b. If zero or less, enter-O- 15 Other taxes, including self-employment tax, from Schedule 2, line 10 16 Add lines 14 and 15. This is your total tax 17 Federal income tax withheld from Forms W.2 and 1099 If you have a 18 Other payments and refundable credits: qualifying child attach Sch. EIC. a Earned Income credit (EIC) 18a If you have b Additional child tax credit. Attach Schedule 8812 18b nontaxable combat pay, see C American opportunity credit from Form 8863, line 8 18c instructions. d Schedule 3, line 14.. 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 19 Add lines 17 and 18e. These are your total payments Refund 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 18e 19 20 Department of the Treasury Internal Revenue Service Attach to Form 1040 or 1040 SR. Go to www.irs.gov/Form 1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040 or 1040-SR George E. Beeper Part I Additional Income Your social security number 775-88-9531 1 2a 4 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C.. 4 Other gains or losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, corporations, trusts, etc. Attach Schedule E. 6 Farm income or loss). Attach Schedule F.. 7 Unemployment compensation 8 Other income. Ust type and amount 5 6 7 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR line 7a.. Part II Adjustments to Income 10 Educator expenses 10 11 Certain business expenses of reservists, performing artists, and fee basis government officials. Attach Form 11 Certain business expenses of reservists, performing artists, and fee basis government officials. Attach Form u 2106. 12 13 14 12 Health savings account deduction. Attach Form 8889 13 Moving expenses for members of the Armed Forces. Attach Form 3903 14 Deductible part of self-employment tax. Attach Schedule SE. 15 Self-employed SEP, SIMPLE, and qualified plans 16 Self-employed health insurance deduction 17 Penalty on early withdrawal of savings 15 16 17 18a Alimony paid 18a b Recipient's SSN Date of original divorce or separation agreement (see instructions) C 19 IRA 19 01/01/2013 20 Stud t deduction 20 01/01/2014 21 Resel use 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line Ba... 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71470F Schedule 1 (Form 1040 or 1040-SR) 2019 Yes No If "Yes," did you or will you file required Forms 1099? 1a Physical address of each property (street, city, state, ZIP code) 672 Lake Street, Spokane, WA 99212 B 1b Type of Property (from list below) Fair Rental Days Personal Use Days QUV A 2 For each rental real estate property listed above, report the number of fair rental and personal use days. Check the QJV box only if you meet the requirements to file as a qualified joint venture. See instructions. A B B 1 2. 3 Type of Pro 1 Single Fam 2 Multi-Famil ence 5 Land 4 3 Vacation/Short-Term Rental 4 Commercial Properties: 7 Self-Rental 8 Other (describe) nce 6 Royalties 5 Income: A B C 5 3 Ved 3 Rents 7 4 Royalti 8 Expenses: 5 Advertising 5 6 Auto and travel (see instructions) 6 Check My Work 6 6 Auto and travel (see instructions). 7 7 Cleaning and maintenance. 8 Commissions 8 9 9 Insurance 10 10 Legal and other professional fees 11 Management fees. 11 12 12 Mortgage interest paid to banks, etc. (see instructions).. 13 13 Other interest .. 14 14 Repairs 15 15 Supplies 16 16 Taxes 17 17 Utilities 18 18 Depreciation expense or depletion 19 19 Other (list) 20 20 Total expenses. Add lines 5 through 19 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198 21 22 Deductible rental real estate loss after limitation, if any, on 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198 21 22 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions).. 22 DC 23a Total of all amounts reported on line 3 for all rental properties 23a Total of all amounts reported on line 4 for all royalty properties 23b c Total of all amounts reported on line 12 for all properties 23c Total of all amounts reported on line 18 for all properties 23d e Total of all amounts reported on line 20 for all properties. 23e 24 Income. Add positive amounts shown on line 21. Do not include any losses 24 25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040 or 1040-5R), line 5, or Form 1040 NRline 18. Otherwise, Include this amount in the total on line 41 on page 226 For Paperwork Reduction Act Notice, see the separate instructions Cat. NO. 113441 Schedule E (Form 1040 or 1040-SR) 2019 Feedack la Activities with net income (enter the amount from Worksheet 1, column (a)) la b c. 1d C 2c Activities with net loss (enter the amount from Worksheet 1, column (b)) 1b Prior years' unallowed losses (enter the amount from Worksheet 1, column (c)).... 1c d Combine lines 1a, 1b, and 1c. Commercial Revitalization Deductions From Rental Real Estate Activities 2a Commercial revitalization deductions from Worksheet 2 column (a).... 2a b Prior year unallowed commercial revitalization deductions from Worksheet 2, column (b) 2b Add lines 2a and 2 All Other Passive Activities Activities with net income (enter the amount from Worksheet 3, column (a)) 3a Activities with net loss (enter the amount from Worksheet 3 column (b)) 3b Prior years' unallowed losses (enter the amount from Worksheet 3 column c C d Combine lines 3a, 3b, and 30. 4 Combine lines id, 2c, and 3d. 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, 2b, or 3c. Report the losses on the forms and schedules normally used If line 4 is a loss and: Line id is a loss, go to Part II Line 2c is a loss (and line id is zero or more), skip Part II and go to Part III. 3a b 3d 4 6 8 9 Note: Enter all numbers in Part Il as positive amounts. See Instructions for all exdire. 5 Enter the smaller of the loss on line 1d or the loss on line 4 5 Enter $150,000. If married filing separately, see instructions 6 7 Enter modified adjusted gross income, but not less than zero. See instructions.. 7 Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, enter-O- on line 10. Otherwise, go to line 8. Subtract line 7 from line 6 8 Multiply line 8 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions 10 Enter the smaller of line 5 or line 9 If line 2c is a loss, go to Part III. Otherwise, go to line 15. Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions 11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 12 Enter the loss from line 4 12 13 Reduce line 12 by the amount on line 10 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 9 10 13 14 14 Part IV Total Losses Allowed 15 15 Add the income, if any, on lines 1a and 3a and enter the total. 16 Total losses allowed from all passive activities for 2019. Add lines 10, 14, and 15. See Instructions to find out how to report the losses on your tax return For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F 16 Form 8582 (2019) Dr. George E. Beeper is a single taxpayer born on September 22, 1971. He lives at 45 Mountain View Dr., Apt. 321, Spokane, WA 99210. Dr. Beeper's Social Security number is 775-88-9531. Dr. Beeper's works for the Pine Medical Group and his earnings and income tax withholding for 2019 are reported on the W-2 form (see separate tab). Dr. Beeper owns a rental house located at 672 Lake Street, Spokane, WA 99212. The house rents for $1,000 per month and was rented for the entire year. The following are the related expenses for the rental house: Real estate taxes $5,850 Mortgage interest 14,521 Insurance 2,215 0 Depreciation (assume fully depreciated) Repairs 550 Maintenance 1,976 The house was purchased on July 5, 1984. Dr. Beeper handles all rental activities (0.9., rent collection, finding tenants, etc.) himself. He spends about 10 hours per month on the rental In 2019, Dr. Beeper sold his primary residence as he wished to move to an apartment to avoid the maintenance and upkeep of a single-family home. Dr. Beeper's home sold on February 12, 2019 for $345,000 net after commissions. He acquired the home on June 3, 2001 for $260,000 and had made improvements of $10,000 Dr. Beeper was divorced on January 1, 2013. The divorce decree requires Dr. Beeper to pay his ex-wife, Meredith Gray (Social Security number 333 45-1234), $800 per month. Dr. Beeper made all his monthly alimony payments in 2019. OMB No. 1545-0008 Safe, accurate, FAST! Use IRS en file Visit the IRS website at www.irs.gov/ele 2 Federal income tax withheld 21,045.00 a Employee's social security number 775-88-9531 b Employer identification number (EIN) 36-1389676 C Employer's name, address, and ZIP code Pine Medical Group 800 W. 7th Ave. Spokane, WA 92204 1 Wages, tips, other compensation 133,900.00 3 Social security wages 132,900.00 5 Medicare wages and tips 133,900.00 7 Social security tips 4 Social security tax withheld 8,239.80 6 Medicare tax withheld 1,941.55 8 Allocated tips d Control number 9 10 Dependent care benefits Suff. 11 Nonqualified plans 12a See Instructions for box 12 e Employee's first name and initial Last name George Beeper 45 Mountain View Drive, Apt 321 Spokane, WA 99210 DD 5,800.00 12b 13 Statutory employee Retirement Third-party plan sick pay C Form Department of the Treasury - Internal Revenue Service (99) 1040 U.S. Individual Income Tax Return 2019 OMB No. 1545-0074 IRS Use Only Filing Status Single Your first name and middle initial Last name Your social security number George E. Beeper 775-88-9531 If joint return, spouse's first name and middle initial Last name Spouse's social security number Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election 45 Mountain View Drive 321 Campaign Check here if you, or your spouse City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below if filing jointly, want $3 to go to this fund. Checking a box below (see instructions) will not change your tax or Spokane, WA 99210 refund. None Foreign country name Foreign province/state/county Foreign postal code If more than four dependents, see instructions and here Standard Someone can claim: None Deduction Age/Blindness You: None Spouse: None 1 Wages, salaries, tips, etc. Attach Form(s) W-2 1 133,900 2a Tax-exempt interest .. 2a 2b 3a Qualified dividends... 3a b Taxable interest. Attach Sch. B if required b Ordinary dividends. Attach Sch. Bif required b Taxable amount.. d Taxable amount 3b 4a IRA distributions ..... 4b 4c 4d C Pensions and annuities Sa Social security benefits 5a b Taxable amount 5b 6 Capital gain or loss). Attach Schedule Dif required. If not required, check here... 6 Standard Deduction for Single or Married filing separately, $12.200 Married filing jointly or Qualifying widower). $24.400 Head of household $18,350 If you checked any box under Standard Deduction, see instructions 7a Other income from Schedule 1, line 9. 7a b Add lines 1, 2, 3, 4, 40, 55, 6, and 7a. This is your total income. 7b sa Adjustments to income from Schedule 1, line 22 Bb b Subtract line Ba from line 7b. This is your adjusted gross income 9 Standard deduction or itemized deductions (from Schedule A. 2 10 Qualified business income deduction. Attach Form 8995 or 10 Form 8995-A 118 Add lines 9 and 10 Taxable income. Subtract line 11a from lineb 11a Check My Work Form 1040 (2019) ge E. Beeper 12a Tax (see inst.) Check if any from Form(s): 1 8814 2 4972 30 12a b Add Schedule 2, line 3, and line 12a and enter the total 12b 13b 14 15 16 17 13a Child tax credit or credit for other dependents 13a b Add Schedule 3, line 7, and line 13a and enter the total 14 Subtract line 13b from line 12b. If zero or less, enter-O- 15 Other taxes, including self-employment tax, from Schedule 2, line 10 16 Add lines 14 and 15. This is your total tax 17 Federal income tax withheld from Forms W.2 and 1099 If you have a 18 Other payments and refundable credits: qualifying child attach Sch. EIC. a Earned Income credit (EIC) 18a If you have b Additional child tax credit. Attach Schedule 8812 18b nontaxable combat pay, see C American opportunity credit from Form 8863, line 8 18c instructions. d Schedule 3, line 14.. 18d e Add lines 18a through 18d. These are your total other payments and refundable credits 19 Add lines 17 and 18e. These are your total payments Refund 20 If line 19 is more than line 16, subtract line 16 from line 19. This is the amount you overpaid 18e 19 20 Department of the Treasury Internal Revenue Service Attach to Form 1040 or 1040 SR. Go to www.irs.gov/Form 1040 for instructions and the latest information. Attachment Sequence No. 01 Name(s) shown on Form 1040 or 1040-SR George E. Beeper Part I Additional Income Your social security number 775-88-9531 1 2a 4 1 Taxable refunds, credits, or offsets of state and local income taxes 2a Alimony received b Date of original divorce or separation agreement (see instructions) 3 Business income or (loss). Attach Schedule C.. 4 Other gains or losses). Attach Form 4797 5 Rental real estate, royalties, partnerships, corporations, trusts, etc. Attach Schedule E. 6 Farm income or loss). Attach Schedule F.. 7 Unemployment compensation 8 Other income. Ust type and amount 5 6 7 9 Combine lines 1 through 8. Enter here and on Form 1040 or 1040-SR line 7a.. Part II Adjustments to Income 10 Educator expenses 10 11 Certain business expenses of reservists, performing artists, and fee basis government officials. Attach Form 11 Certain business expenses of reservists, performing artists, and fee basis government officials. Attach Form u 2106. 12 13 14 12 Health savings account deduction. Attach Form 8889 13 Moving expenses for members of the Armed Forces. Attach Form 3903 14 Deductible part of self-employment tax. Attach Schedule SE. 15 Self-employed SEP, SIMPLE, and qualified plans 16 Self-employed health insurance deduction 17 Penalty on early withdrawal of savings 15 16 17 18a Alimony paid 18a b Recipient's SSN Date of original divorce or separation agreement (see instructions) C 19 IRA 19 01/01/2013 20 Stud t deduction 20 01/01/2014 21 Resel use 21 22 Add lines 10 through 21. These are your adjustments to income. Enter here and on Form 1040 or 1040-SR, line Ba... 22 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71470F Schedule 1 (Form 1040 or 1040-SR) 2019 Yes No If "Yes," did you or will you file required Forms 1099? 1a Physical address of each property (street, city, state, ZIP code) 672 Lake Street, Spokane, WA 99212 B 1b Type of Property (from list below) Fair Rental Days Personal Use Days QUV A 2 For each rental real estate property listed above, report the number of fair rental and personal use days. Check the QJV box only if you meet the requirements to file as a qualified joint venture. See instructions. A B B 1 2. 3 Type of Pro 1 Single Fam 2 Multi-Famil ence 5 Land 4 3 Vacation/Short-Term Rental 4 Commercial Properties: 7 Self-Rental 8 Other (describe) nce 6 Royalties 5 Income: A B C 5 3 Ved 3 Rents 7 4 Royalti 8 Expenses: 5 Advertising 5 6 Auto and travel (see instructions) 6 Check My Work 6 6 Auto and travel (see instructions). 7 7 Cleaning and maintenance. 8 Commissions 8 9 9 Insurance 10 10 Legal and other professional fees 11 Management fees. 11 12 12 Mortgage interest paid to banks, etc. (see instructions).. 13 13 Other interest .. 14 14 Repairs 15 15 Supplies 16 16 Taxes 17 17 Utilities 18 18 Depreciation expense or depletion 19 19 Other (list) 20 20 Total expenses. Add lines 5 through 19 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198 21 22 Deductible rental real estate loss after limitation, if any, on 21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result is a (loss), see instructions to find out if you must file Form 6198 21 22 Deductible rental real estate loss after limitation, if any, on Form 8582 (see instructions).. 22 DC 23a Total of all amounts reported on line 3 for all rental properties 23a Total of all amounts reported on line 4 for all royalty properties 23b c Total of all amounts reported on line 12 for all properties 23c Total of all amounts reported on line 18 for all properties 23d e Total of all amounts reported on line 20 for all properties. 23e 24 Income. Add positive amounts shown on line 21. Do not include any losses 24 25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here. If Parts II, III, IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1 (Form 1040 or 1040-5R), line 5, or Form 1040 NRline 18. Otherwise, Include this amount in the total on line 41 on page 226 For Paperwork Reduction Act Notice, see the separate instructions Cat. NO. 113441 Schedule E (Form 1040 or 1040-SR) 2019 Feedack la Activities with net income (enter the amount from Worksheet 1, column (a)) la b c. 1d C 2c Activities with net loss (enter the amount from Worksheet 1, column (b)) 1b Prior years' unallowed losses (enter the amount from Worksheet 1, column (c)).... 1c d Combine lines 1a, 1b, and 1c. Commercial Revitalization Deductions From Rental Real Estate Activities 2a Commercial revitalization deductions from Worksheet 2 column (a).... 2a b Prior year unallowed commercial revitalization deductions from Worksheet 2, column (b) 2b Add lines 2a and 2 All Other Passive Activities Activities with net income (enter the amount from Worksheet 3, column (a)) 3a Activities with net loss (enter the amount from Worksheet 3 column (b)) 3b Prior years' unallowed losses (enter the amount from Worksheet 3 column c C d Combine lines 3a, 3b, and 30. 4 Combine lines id, 2c, and 3d. 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, 2b, or 3c. Report the losses on the forms and schedules normally used If line 4 is a loss and: Line id is a loss, go to Part II Line 2c is a loss (and line id is zero or more), skip Part II and go to Part III. 3a b 3d 4 6 8 9 Note: Enter all numbers in Part Il as positive amounts. See Instructions for all exdire. 5 Enter the smaller of the loss on line 1d or the loss on line 4 5 Enter $150,000. If married filing separately, see instructions 6 7 Enter modified adjusted gross income, but not less than zero. See instructions.. 7 Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, enter-O- on line 10. Otherwise, go to line 8. Subtract line 7 from line 6 8 Multiply line 8 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions 10 Enter the smaller of line 5 or line 9 If line 2c is a loss, go to Part III. Otherwise, go to line 15. Part III Special Allowance for Commercial Revitalization Deductions From Rental Real Estate Activities Note: Enter all numbers in Part III as positive amounts. See the example for Part II in the instructions 11 Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions 11 12 Enter the loss from line 4 12 13 Reduce line 12 by the amount on line 10 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 9 10 13 14 14 Part IV Total Losses Allowed 15 15 Add the income, if any, on lines 1a and 3a and enter the total. 16 Total losses allowed from all passive activities for 2019. Add lines 10, 14, and 15. See Instructions to find out how to report the losses on your tax return For Paperwork Reduction Act Notice, see instructions. Cat. No. 63704F 16 Form 8582 (2019)