U.S. · Tax forms
Form 8582 line 11, total passive losses allowed.
Add lines 9 and 10, then follow the IRS parts that spread the allowed loss across your activities.
Line 11 is the total of the losses you may deduct from all passive activities for 2025: add line 9 (the rental real estate special allowance) and line 10 (income from activities with net income on lines 1a and 2a). You then use Parts IV through IX to figure the allowed loss to report and the unallowed loss to carry forward.
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Result
How line 11 is built
| Item | Meaning | What the IRS says |
|---|---|---|
| Line 9 | Special allowance | Enter the smaller of line 4 or line 8. If line 3 includes any CRD, see instructions. |
| Line 10 | Passive income | Add the income, if any, on lines 1a and 2a and enter the total. |
| Line 11 | Total losses allowed | Total losses allowed from all passive activities for 2025. Add lines 9 and 10. |
| Parts IV and V | Overall gain or loss per activity | Columns (d) and (e) show whether an activity had an overall gain or loss. |
| Overall gain activities | Report everything | Report all the income and losses listed in columns (a), (b), and (c) for those activities on the proper forms and schedules, including Form 8582. |
| Overall loss activities | Allocate line 11 | Allocate your allowed loss on Part III, line 11, to those activities by completing Parts VI, VII, plus VIII and/or IX. |
| Part VI | Only if line 9 is not zero | Complete Part VI only if you entered an amount (other than zero) on Part II, line 9. |
What line 11 tells you
Line 11 is the ceiling on passive losses you can use in 2025. The instructions for Part III say to use Parts IV through IX of Form 8582 and the related instructions to figure the unallowed loss to be carried forward and the allowed loss to report on your forms and schedules.
From line 11 to your return
For each activity with an overall loss in column (e), allocate the allowed loss from line 11 through Parts VI and VII, then Parts VIII and/or IX. Part VI allocates the line 9 special allowance among rental real estate activities. Activities with an overall gain in column (d) are reported in full.
Related lines
Line 9 depends on modified adjusted gross income from line 6 (see the Form 8582 line 6 page).
Worked example
Made-up numbers to show the arithmetic. Suppose line 1d shows a $12,000 loss and line 2a shows $2,000 of net income from another passive activity, so line 3 is a $10,000 loss. Line 4 is $10,000, and your modified adjusted gross income is low enough that line 8 is $25,000, so line 9 is $10,000. Line 10 is $2,000, so line 11 is $12,000. You would then allocate that allowed loss in Parts VI and VII.
More line pages in this set
Related lines: Form 8582 Line 6.
Sources
- Instructions for Form 8582 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 8582 (Passive Activity Loss Limitations): the printed line wording and arithmetic on the form. Read November 2, 2026.
Instructions for Form 8582, 2025 edition. The line labels were read from the Form 8582 (2025) PDF the IRS had posted on the date read. Line numbers can shift between years, so check them against the form for your tax year. Examples marked made-up use invented figures; the others reproduce the IRS’s own examples.
Frequently asked questions
What goes on Form 8582 line 11?
Total losses allowed from all passive activities for 2025: the sum of line 9 and line 10.
What is on line 10?
The income, if any, on lines 1a and 2a added together.
What do I do after line 11?
Use Parts IV through IX of Form 8582 and the related instructions to figure the allowed loss to report on your forms and schedules and the unallowed loss to carry forward.
When do I complete Part VI?
Only if you entered an amount other than zero on Part II, line 9.
Do activities with an overall gain use line 11?
No. For activities with an overall gain in column (d), you report all the income and losses in columns (a), (b) and (c) on the proper forms and schedules.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.