U.S. · Tax forms
Form 8990 line 19, pass-through income or gain items.
The reduction that backs pass-through income out of adjusted taxable income.
Line 19 (“Amount of any income or gain items from a pass-through entity”) is one of the reductions in the ATI computation. The instructions say to enter the amount of any income or gain items from pass-through entities. Line 17 handles such items that are not from a pass-through entity. The IRS heads lines 17 through 21 “Reductions” and the form prints them in parentheses.
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Result
The reduction lines 17 to 21
| Item | Meaning | What the IRS says |
|---|---|---|
| Reductions heading | Lines 17 through 21 | Subtract from tentative taxable income certain adjustments to arrive at ATI. Do not include amounts that were not taken into account in tentative taxable income on line 6. |
| Line 17 | Non-trade/business income or gain | Any item of income or gain which is not properly allocable to a trade or business of the taxpayer. Do not include amounts from pass-through entities, which will be entered on line 19. |
| Line 18 | Business interest income | Any business interest income not from a pass-through entity, to the extent included in tentative taxable income. |
| Line 19 | Pass-through income or gain | Enter the amount of any income or gain items from pass-through entities. |
| Line 20 | Other reductions | Include floor plan financing interest expense, and any other reductions described in published guidance. If none, leave blank. |
| Line 21 | Total reductions | Total. Combine lines 17 through 20. |
| Line 12 | Matching addition | Amount of any loss or deduction items from a pass-through entity. |
| Line 22 | Adjusted taxable income | Combine lines 6, 16, and 21. |
Why line 19 exists
ATI starts from tentative taxable income and then removes items that should not count. Income or gain items from pass-through entities are removed on line 19, while a pass-through entity’s loss or deduction items are added back on line 12. The instructions keep pass-through amounts on their own lines so they are not mixed with the taxpayer’s own items on lines 7 and 17.
Line 19 versus line 17
The line 17 instructions say not to include amounts from pass-through entities, which go on line 19. Line 17 is for income or gain not allocable to a trade or business; the IRS example is gain from the sale of a taxpayer’s personal residence.
Only what is in line 6
The reductions heading says not to include amounts that were not taken into account in tentative taxable income on line 6. An income or gain item that never reached line 6 is not subtracted again on line 19. After line 21, line 22 combines lines 6, 16 and 21 and line 26 applies the 30% applicable percentage.
Worked example
Made-up numbers. Line 6 is $400,000 and the only other entry is $30,000 of income items from a pass-through entity on line 19, which was included in line 6. Line 21 reduces ATI by $30,000, so line 22 is $370,000 and line 26 is 30% × $370,000 = $111,000.
More line pages in this set
Related lines: Form 8990 Line 6, Form 8990 Line 11, Form 8990 Line 30.
Sources
- Instructions for Form 8990 (12/2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 8990 (Limitation on Business Interest Expense Under Section 163(j)): the printed line wording and arithmetic on the form. Read November 2, 2026.
Instructions for Form 8990, December 2025 revision. The line labels were read from the Form 8990 (Rev. December 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 8990 line 19?
The amount of any income or gain items from pass-through entities.
What is the difference between line 17 and line 19?
Line 17 is income or gain not properly allocable to a trade or business and not from a pass-through entity; amounts from pass-through entities go on line 19.
Is line 19 an addition or a reduction?
A reduction. The instructions head lines 17 through 21 “Reductions” and the form prints them in parentheses.
What is the matching line for pass-through losses?
Line 12, the amount of any loss or deduction items from a pass-through entity, is an addition.
What does the ATI feed?
Line 26 multiplies ATI from line 22 by the applicable percentage, which is 30%.
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.