I have answered as much as I can figure out. Any help is appreciated.

Kia Lopez (SSN 412-34-5670) resides at 101 Poker Street, Apt. 12A, Hickory, FL 34714. Her W-2 shows the following: Wages Federal withholding Social security wages Social security withholding Medicare withholding State withholding $56,500 5,100 56,500 3,503 819 In 2018, Kia contributed cash of $7,000 to Apartment Rentals Limited Partnership (ARLP) in return for a 13% limited partnership interest. She is an active participant. Kia's shares of ARLP income and losses for the year per her K-1 were as follows: Interest Dividends (qualified) Capital gains (long-term) Rental loss $ 35 290 700 (8,300) ARLP had no liabilities. Kia does not itemize and has no other investments or passive activities. Prepare Form 1040 for Kia Lopez for 2018. The taxpayer had qualifying health care coverage at all times during the tax year. You will need Form 1040, Schedule E (page 2), Form 6198, and Form 8582. (Input all the values as positive numbers. However losses should be indicated by a minus sign. Instructions can be found on certain cells within the forms. Round your intermediate computations and final answers to the nearest whole dollar amount.) Use the appropriate Tax Tables and Tax Rate Schedules 1040 for a single taxpayer with no dependents. 1040 PG 1 1040 PG 2 Schedule 1 Schedule E PG2 Form 6198 Form 8582 Form 6198 UWIHUVILIULUULWUuYUVWowwyu 1040 (2018) 412-34-5670 Kia Lopez 1 Wages, salaries, tips, etc. Attach Form W-2 2a Tax-exempt interest 3a Qualified dividends 4a IRAs, pensions, and annuities 5a Social security benefits 5a 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line Page 2 56,500 35 290 b Taxable interest 290 b Ordinary dividends b Taxable amount b Taxable amount 4a 22 ard deduction for- 12.000 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6, otherwise, subtract Schedule 1, line 36, from line 6 8 Standard deduction or itemized deductions (from Schedule A) 9 Qualified business income deduction (see instructions) 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter-O- 11 a Tax (see inst) (check if any form: 1. Form(s) 8814 02. Form 4972 sle or Married filing Stely, S12.000 sied filing jointly or sying widow(er), $0 d of household Do u checked any box Standard tion, see Stions. 5,100 b Add any amount from Schedule 2 and check here 12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here 13 Subtract line 12 from line 11. If zero or less, enter-O- 14 Other taxes. Attach Schedule 4 15 Total tax. Add lines 13 and 14 16 Federal income tax withheld from Forms W-2 and 1099 17 Refundable credits: a EIC (see inst.) b Sch 8812 c Form 8863 d Add any amount from Schedule 5 18 Add lines 16 and 17. These are your total payments. 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here Routing number c Type: Checking d Account number 21 Amount of line 19 you want applied to your 2019 estimated tax 21 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions 23 Estimated tax penalty (see instructions) 23 5,100 5,100 5,100 5,100 Savings deposit? See Stions. 22 unt You Owe Form 1040 (2018) THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR 2018 Onal n 1040) tment of the Treasury Attach to Form 1040. al Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Attachment Sequence No. 01 (s) shown on Form 1040 Your social security number Kia Lopez 412-34-5670 1-9 b Reserved 1-9b 10 Taxable refunds, credits, or offsets of state and local income taxes 10 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ 13 Capital gain or loss). Attach Schedule D if required. If not required, check here 700 14 Other gains or losses). Attach Form 4797 15a Reserved 16a Reserved 17 Rental real estate, royalties, partnerships, Scorporations, trusts, etc. Attach Schedule E 18 Farm income or loss). Attach Schedule F 19 Unemployment compensation 20a Reserved 21 Other income. List type and amount 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and on Form 1040, line 6. Otherwise, go to line 23 22 ments 23 Educator expenses 23 ome 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 25 Health savings account deduction. Attach Form 8889 26 Moving expenses for members of the armed forces. Attach Form 3903 27 Deductible part of self-employment tax. Attach Schedule SE 28 Self-employed SEP, SIMPLE, and qualified plans 29 Self-employed health insurance deduction 30 Penalty on early withdrawal of savings 31a Alimony paid b Recipient's SSN 32 IRA deduction 33 Student loan interest deduction 34 Reserved 34 35 Reserved 35 36 Add lines 23 through 35 aperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2018 THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX PIANO-AN. SEINNAAR EERDERA.TALE. ule E (Form 1040) 2018 Attachment Sequence No. 13 ...... Page 2 s) shown on return. Do not enter name and social security number if shown on Page 1 Your social security number Kia Lopez 412-34-5670 jn. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See instructions. you reporting any loss not allowed in a prior year due to the at-risk, excess farm loss, or basic limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on m 8582), or unreimbursed partnership expenses? If you answered "Yes," see instructions before completing this section. | Yes No (b) Enter P for (d) Employer (a) Name partnership: S for S (c) Check if foreign identification number (e) Check if basis (1) Check if any amount partnership corporation (XX-XXXXXXX) computation is required is not at risk Apartment Rentals Limited Partnership Passive Income and Loss Hassive loss allowed (attach Form 8582 if required) 1,300 (h) Passive income from Schedule K-1 Nonpassive Income and Loss () Nonpassive loss from Schedule K-1 0 Section 179 expense deduction from Form 4562 (k) Nonpassive income from Schedule K-1 30 Stals tals 1,300 d columns (h) and (k) of line 29a a columns (9), 0, and () of line 29b. al partnership and S corporation income or (Loss). Combine lines 30 and 31 Income or Loss From Estates and Trusts (a) Name (1,300) (1,300) (b) Employer identification number Passive Income and Loss Nonpassive Income and Loss Passive deduction or loss allowed (attach Form 8582 if required) (d) Passive income from Schedule K-1 (e) Deduction or loss from Schedule K-1 Schedule K-1 0 0 tals tals 01 art 2 Apartment Rentals Limited Partnership Current Year Profit (Loss) From the Activity, Including Prior Year Nondeductible Amounts. (See instructions) Ordinary income (loss) from the activity (see the instructions) (8,300) Gain (loss) from the sale or other disposition of assets used in the activity (or of your interest in the activity) that you are reporting on: Schedule D 2a Form 4797 2b Other form or schedule 201 Other income and gains from the activity, from Schedule K-1 of Form 1065, Form 1065-B, or Form 1120S, that were not included on lines 1 through 2c Other deductions and losses from the activity, including investment interest expense allowed from Form 4952, that were not included on (Enter as negative) lines 1 through 2c Current year profit (loss) from the activity. Combine lines 1 through 4. See the instructions before completing the rest of this form (8,300) art II Simplified Computation of Amount At Risk - See the instructions before completing this part. Adjusted basis (as defined in section 1011) in the activity (or in your interest in the activity) on the first day of the tax year. Do not enter less than zero 7,000 Increases for the tax year (see the instructions) Add lines 6 and 7 7,000 Decreases for the tax year (see the instructions) a Subtract line 9 from line 8 L 10a 7,000 If line 10a is more than zero, enter that amount here and go to line 20 (or complete Part III). Otherwise, enter-O- and see Pub. 925 for information on the recapture rules 10b art III Detailed Computation of Amount At Risk - If you completed Part III of Form 6198 for the prior year, see the instructions. Investment in the activity (or in your interest in the activity) at the effective date. Do not enter less than zero Increases at effective date 12 Add lines 11 and 12 13 Decreases at effective date Amount at risk (check box that applies): a At effective date. Subtract line 14 from line 13. Do not enter less than zero. 15 b From your prior year Form 6198, line 19b. Do not enter the amount from line 10b of your prior year form. Increases since (check box that applies): a Effective date b The end of your prior year Add lines 15 and 16 Decrease since (check box that applies): a Effective date The end of your prior year a Subtract line 18 from line 17 9 Check my work View previous attempt 2018 ces orm 8582 Passive Activity Loss Limitations OMB No. 1545-1008 See separate instructions. epartment of the Treasury - Internal Revenue Attach to Form 1040 or Form 1041. ervice (99) Go to www.irs.gov/Form8582 for instructions and the latest information Attachment Sequence No. 88 ame(s) shown on return Identifying number Kia Lopez 412-34-5670 art 2018 Passive Activity Loss Caution: Complete Worksheets 1, 2, and 3 before completing Part I. ental Real Estate Activities With Active Participation (For the definition of active participation, see Special Allowance for Rental Real Estate tivities in the instructions.) Activities with net income (enter the amount from Worksheet 1, column (a)) 1a Activities with net loss (enter the amount from Worksheet 1, column (b)) Prior years un allowed losses (enter the amount from Worksheet 1, column (c)) Combine lines 1a, 1b, and 1c 10 ommercial Revitalization Deductions From Rental Real Estate Activities Commercial revitalization deductions from Worksheet 2 column(a) Prior year unallowed commercial revitalization deductions from Worksheet 2 column (b) Add lines 2a and 2b 20 I Other Passive Activities Activities with net income (enter the amount from Worksheet 3, column (a)) Activities with net loss (enter the amount from Worksheet 3 column (b)) Prior years un allowed losses (enter the amount from Worksheet 3, column (c)) Combine lines 3a, 3b, and 3c Combine lines 1d, 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 1d is a loss, go to Part II. Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15. aution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete Part II or Part III. Instead, go to line 15. art II Special Allowance for Rental Real Estate Activities With Active Participation Note: Enter all numbers in Part Il as positive amounts. See the instructions for an example. Enter the smaller of the loss on line 1d or the loss on line 4 Enter $150,000. If married filing separately, see instructions 150,000 Enter modified adjusted gross income, but not less than zero (see instructions) Note: If line 7 is greater that or equal to line 6, skip lines 8 and 9, enter -- on line 10 therwise, Ed Combine lines 3a, 3b, and 3c 4 Combine lines 1d, 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 1d is a loss, go to Part II. Line 2c is a loss and line 1d is zero or more), skip Part II and go to Part III. Line 3d is a loss and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15. Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete Part Il or Part III. Instead, go to line 15. Part II Special Allowance for Rental Real Estate Activities With Active Participation Note: Enter all numbers in Part II as positive amounts. See the instructions for an example. 5 Enter the smaller of the loss on line 1d or the loss on line 4 6 Enter $150,000. If married filing separately, see instructions 150,000 7 Enter modified adjusted gross income, but not less than zero (see instructions) Note: If line 7 is greater that or equal to line 6, skip lines 8 and 9, enter-O-on line 10. Otherwise, go to line 8 E 8 Subtract line 7 from line 6 150,000 9 Multiply line 8 by 50% (0.5). Do not enter more than $25,000. If married filing separately, see instructions 10 Enter the smaller of line 5 or line 9 10 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 Ill 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 12 Enter the loss from line 4 13 Reduce line 12 by the amount on line 10 13 14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 Part IV Total Losses Allowed 15 Add the income, if any, on lines 1a and 3a and enter the total 16 Total losses allowed from all passive activities for 2018. Add lines 10, 14, and 15. Se instructions to find out how to report the losses on your tax return For Paperwork Reduction Act Notice, see instructions. UYA THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2019 McGraw-Hill Education. 14 Form 8582 (20 Form 6198 Form 8582 > Kia Lopez (SSN 412-34-5670) resides at 101 Poker Street, Apt. 12A, Hickory, FL 34714. Her W-2 shows the following: Wages Federal withholding Social security wages Social security withholding Medicare withholding State withholding $56,500 5,100 56,500 3,503 819 In 2018, Kia contributed cash of $7,000 to Apartment Rentals Limited Partnership (ARLP) in return for a 13% limited partnership interest. She is an active participant. Kia's shares of ARLP income and losses for the year per her K-1 were as follows: Interest Dividends (qualified) Capital gains (long-term) Rental loss $ 35 290 700 (8,300) ARLP had no liabilities. Kia does not itemize and has no other investments or passive activities. Prepare Form 1040 for Kia Lopez for 2018. The taxpayer had qualifying health care coverage at all times during the tax year. You will need Form 1040, Schedule E (page 2), Form 6198, and Form 8582. (Input all the values as positive numbers. However losses should be indicated by a minus sign. Instructions can be found on certain cells within the forms. Round your intermediate computations and final answers to the nearest whole dollar amount.) Use the appropriate Tax Tables and Tax Rate Schedules 1040 for a single taxpayer with no dependents. 1040 PG 1 1040 PG 2 Schedule 1 Schedule E PG2 Form 6198 Form 8582 Form 6198 UWIHUVILIULUULWUuYUVWowwyu 1040 (2018) 412-34-5670 Kia Lopez 1 Wages, salaries, tips, etc. Attach Form W-2 2a Tax-exempt interest 3a Qualified dividends 4a IRAs, pensions, and annuities 5a Social security benefits 5a 6 Total income. Add lines 1 through 5. Add any amount from Schedule 1, line Page 2 56,500 35 290 b Taxable interest 290 b Ordinary dividends b Taxable amount b Taxable amount 4a 22 ard deduction for- 12.000 7 Adjusted gross income. If you have no adjustments to income, enter the amount from line 6, otherwise, subtract Schedule 1, line 36, from line 6 8 Standard deduction or itemized deductions (from Schedule A) 9 Qualified business income deduction (see instructions) 10 Taxable income. Subtract lines 8 and 9 from line 7. If zero or less, enter-O- 11 a Tax (see inst) (check if any form: 1. Form(s) 8814 02. Form 4972 sle or Married filing Stely, S12.000 sied filing jointly or sying widow(er), $0 d of household Do u checked any box Standard tion, see Stions. 5,100 b Add any amount from Schedule 2 and check here 12 a Child tax credit/credit for other dependents b Add any amount from Schedule 3 and check here 13 Subtract line 12 from line 11. If zero or less, enter-O- 14 Other taxes. Attach Schedule 4 15 Total tax. Add lines 13 and 14 16 Federal income tax withheld from Forms W-2 and 1099 17 Refundable credits: a EIC (see inst.) b Sch 8812 c Form 8863 d Add any amount from Schedule 5 18 Add lines 16 and 17. These are your total payments. 19 If line 18 is more than line 15, subtract line 15 from line 18. This is the amount you overpaid 20a Amount of line 19 you want refunded to you. If Form 8888 is attached, check here Routing number c Type: Checking d Account number 21 Amount of line 19 you want applied to your 2019 estimated tax 21 22 Amount you owe. Subtract line 18 from line 15. For details on how to pay, see instructions 23 Estimated tax penalty (see instructions) 23 5,100 5,100 5,100 5,100 Savings deposit? See Stions. 22 unt You Owe Form 1040 (2018) THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR 2018 Onal n 1040) tment of the Treasury Attach to Form 1040. al Revenue Service Go to www.irs.gov/Form 1040 for instructions and the latest information. Attachment Sequence No. 01 (s) shown on Form 1040 Your social security number Kia Lopez 412-34-5670 1-9 b Reserved 1-9b 10 Taxable refunds, credits, or offsets of state and local income taxes 10 11 Alimony received 12 Business income or (loss). Attach Schedule C or C-EZ 13 Capital gain or loss). Attach Schedule D if required. If not required, check here 700 14 Other gains or losses). Attach Form 4797 15a Reserved 16a Reserved 17 Rental real estate, royalties, partnerships, Scorporations, trusts, etc. Attach Schedule E 18 Farm income or loss). Attach Schedule F 19 Unemployment compensation 20a Reserved 21 Other income. List type and amount 22 Combine the amounts in the far right column. If you don't have any adjustments to income, enter here and on Form 1040, line 6. Otherwise, go to line 23 22 ments 23 Educator expenses 23 ome 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 25 Health savings account deduction. Attach Form 8889 26 Moving expenses for members of the armed forces. Attach Form 3903 27 Deductible part of self-employment tax. Attach Schedule SE 28 Self-employed SEP, SIMPLE, and qualified plans 29 Self-employed health insurance deduction 30 Penalty on early withdrawal of savings 31a Alimony paid b Recipient's SSN 32 IRA deduction 33 Student loan interest deduction 34 Reserved 34 35 Reserved 35 36 Add lines 23 through 35 aperwork Reduction Act Notice, see your tax return instructions. Cat. No. 71479F Schedule 1 (Form 1040) 2018 THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX PIANO-AN. SEINNAAR EERDERA.TALE. ule E (Form 1040) 2018 Attachment Sequence No. 13 ...... Page 2 s) shown on return. Do not enter name and social security number if shown on Page 1 Your social security number Kia Lopez 412-34-5670 jn. The IRS compares amounts reported on your tax return with amounts shown on Schedule(s) K-1. Income or Loss From Partnerships and S Corporations Note. If you report a loss from an at-risk activity for which any amount is not at risk, you must check the box in column (e) on line 28 and attach Form 6198. See instructions. you reporting any loss not allowed in a prior year due to the at-risk, excess farm loss, or basic limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on m 8582), or unreimbursed partnership expenses? If you answered "Yes," see instructions before completing this section. | Yes No (b) Enter P for (d) Employer (a) Name partnership: S for S (c) Check if foreign identification number (e) Check if basis (1) Check if any amount partnership corporation (XX-XXXXXXX) computation is required is not at risk Apartment Rentals Limited Partnership Passive Income and Loss Hassive loss allowed (attach Form 8582 if required) 1,300 (h) Passive income from Schedule K-1 Nonpassive Income and Loss () Nonpassive loss from Schedule K-1 0 Section 179 expense deduction from Form 4562 (k) Nonpassive income from Schedule K-1 30 Stals tals 1,300 d columns (h) and (k) of line 29a a columns (9), 0, and () of line 29b. al partnership and S corporation income or (Loss). Combine lines 30 and 31 Income or Loss From Estates and Trusts (a) Name (1,300) (1,300) (b) Employer identification number Passive Income and Loss Nonpassive Income and Loss Passive deduction or loss allowed (attach Form 8582 if required) (d) Passive income from Schedule K-1 (e) Deduction or loss from Schedule K-1 Schedule K-1 0 0 tals tals 01 art 2 Apartment Rentals Limited Partnership Current Year Profit (Loss) From the Activity, Including Prior Year Nondeductible Amounts. (See instructions) Ordinary income (loss) from the activity (see the instructions) (8,300) Gain (loss) from the sale or other disposition of assets used in the activity (or of your interest in the activity) that you are reporting on: Schedule D 2a Form 4797 2b Other form or schedule 201 Other income and gains from the activity, from Schedule K-1 of Form 1065, Form 1065-B, or Form 1120S, that were not included on lines 1 through 2c Other deductions and losses from the activity, including investment interest expense allowed from Form 4952, that were not included on (Enter as negative) lines 1 through 2c Current year profit (loss) from the activity. Combine lines 1 through 4. See the instructions before completing the rest of this form (8,300) art II Simplified Computation of Amount At Risk - See the instructions before completing this part. Adjusted basis (as defined in section 1011) in the activity (or in your interest in the activity) on the first day of the tax year. Do not enter less than zero 7,000 Increases for the tax year (see the instructions) Add lines 6 and 7 7,000 Decreases for the tax year (see the instructions) a Subtract line 9 from line 8 L 10a 7,000 If line 10a is more than zero, enter that amount here and go to line 20 (or complete Part III). Otherwise, enter-O- and see Pub. 925 for information on the recapture rules 10b art III Detailed Computation of Amount At Risk - If you completed Part III of Form 6198 for the prior year, see the instructions. Investment in the activity (or in your interest in the activity) at the effective date. Do not enter less than zero Increases at effective date 12 Add lines 11 and 12 13 Decreases at effective date Amount at risk (check box that applies): a At effective date. Subtract line 14 from line 13. Do not enter less than zero. 15 b From your prior year Form 6198, line 19b. Do not enter the amount from line 10b of your prior year form. Increases since (check box that applies): a Effective date b The end of your prior year Add lines 15 and 16 Decrease since (check box that applies): a Effective date The end of your prior year a Subtract line 18 from line 17 9 Check my work View previous attempt 2018 ces orm 8582 Passive Activity Loss Limitations OMB No. 1545-1008 See separate instructions. epartment of the Treasury - Internal Revenue Attach to Form 1040 or Form 1041. ervice (99) Go to www.irs.gov/Form8582 for instructions and the latest information Attachment Sequence No. 88 ame(s) shown on return Identifying number Kia Lopez 412-34-5670 art 2018 Passive Activity Loss Caution: Complete Worksheets 1, 2, and 3 before completing Part I. ental Real Estate Activities With Active Participation (For the definition of active participation, see Special Allowance for Rental Real Estate tivities in the instructions.) Activities with net income (enter the amount from Worksheet 1, column (a)) 1a Activities with net loss (enter the amount from Worksheet 1, column (b)) Prior years un allowed losses (enter the amount from Worksheet 1, column (c)) Combine lines 1a, 1b, and 1c 10 ommercial Revitalization Deductions From Rental Real Estate Activities Commercial revitalization deductions from Worksheet 2 column(a) Prior year unallowed commercial revitalization deductions from Worksheet 2 column (b) Add lines 2a and 2b 20 I Other Passive Activities Activities with net income (enter the amount from Worksheet 3, column (a)) Activities with net loss (enter the amount from Worksheet 3 column (b)) Prior years un allowed losses (enter the amount from Worksheet 3, column (c)) Combine lines 3a, 3b, and 3c Combine lines 1d, 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 1d is a loss, go to Part II. Line 2c is a loss (and line 1d is zero or more), skip Part II and go to Part III. Line 3d is a loss (and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15. aution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete Part II or Part III. Instead, go to line 15. art II Special Allowance for Rental Real Estate Activities With Active Participation Note: Enter all numbers in Part Il as positive amounts. See the instructions for an example. Enter the smaller of the loss on line 1d or the loss on line 4 Enter $150,000. If married filing separately, see instructions 150,000 Enter modified adjusted gross income, but not less than zero (see instructions) Note: If line 7 is greater that or equal to line 6, skip lines 8 and 9, enter -- on line 10 therwise, Ed Combine lines 3a, 3b, and 3c 4 Combine lines 1d, 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 1d is a loss, go to Part II. Line 2c is a loss and line 1d is zero or more), skip Part II and go to Part III. Line 3d is a loss and lines 1d and 2c are zero or more), skip Parts II and III and go to line 15. Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete Part Il or Part III. Instead, go to line 15. Part II Special Allowance for Rental Real Estate Activities With Active Participation Note: Enter all numbers in Part II as positive amounts. See the instructions for an example. 5 Enter the smaller of the loss on line 1d or the loss on line 4 6 Enter $150,000. If married filing separately, see instructions 150,000 7 Enter modified adjusted gross income, but not less than zero (see instructions) Note: If line 7 is greater that or equal to line 6, skip lines 8 and 9, enter-O-on line 10. Otherwise, go to line 8 E 8 Subtract line 7 from line 6 150,000 9 Multiply line 8 by 50% (0.5). Do not enter more than $25,000. If married filing separately, see instructions 10 Enter the smaller of line 5 or line 9 10 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 Ill 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 12 Enter the loss from line 4 13 Reduce line 12 by the amount on line 10 13 14 Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13 Part IV Total Losses Allowed 15 Add the income, if any, on lines 1a and 3a and enter the total 16 Total losses allowed from all passive activities for 2018. Add lines 10, 14, and 15. Se instructions to find out how to report the losses on your tax return For Paperwork Reduction Act Notice, see instructions. UYA THIS FORM IS A SIMULATION OF AN OFFICIAL U.S. TAX FORM. IT IS NOT THE OFFICIAL FORM ITSELF. DO NOT USE THIS FORM FOR TAX FILINGS OR FOR ANY PURPOSE OTHER THAN EDUCATIONAL. 2019 McGraw-Hill Education. 14 Form 8582 (20 Form 6198 Form 8582 >