IT-182: Passive Activity Loss Limitations For Nonresidents and Part-Year Residents (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-182 calculates passive activity loss limitations for nonresidents and part-year residents. It reports income, losses, and prior-year unallowed losses from rental real estate and other passive activities to determine the total losses allowed for the year.
Who files this form
Nonresident or part-year resident individuals, estates, and trusts must file Form IT-182 to report allowed passive activity losses from New York sources for the current tax year.
If you claim a passive activity loss for New York purposes but not for federal income tax purposes, you must file Form IT-203 or Form IT-205 to report any carryover of passive activity losses derived from or connected with New York sources.
What you'll need
Have these forms and details ready:
- Federal Form 8582, Passive Activity Loss Limitations, and its instructions. Compute your federal limitation before completing IT-182.
- Your Form IT-203 or Form IT-205. Fiduciaries report allowed losses on Form IT-205-A.
- Activity names or property descriptions and addresses, plus acquisition dates and applicable sale dates for rental real estate activities.
- Current-year income and losses, prior-year unallowed losses, and any prior-year unallowed commercial revitalization deduction (CRD).
- Information needed to calculate modified adjusted gross income using amounts derived from or connected with New York sources.
How to file
Submit Form IT-182 with your Form IT-203 or Form IT-205.
Use Parts VIII and IX and the federal Form 8582 instructions to identify each activity’s allowed New York loss. Report the recomputed loss in the New York State amount column of Form IT-203 or on Form IT-205-A, on the same line where the loss was reported for federal purposes.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Continuing when line 3 is zero or more. Stop and submit the form with your return. All losses are allowed, including prior-year unallowed losses entered on lines 1c and 2c. Report them on the forms and schedules normally used.
- Completing Part II when you are not eligible. If you are married filing separately and lived with your spouse at any time during the year, skip Part II, leave line 9 blank, and go to line 10.
- Entering negative amounts in Part II. The form says to enter all numbers in Part II as positive amounts.
- Ignoring the line 6 check. If line 6 is at least line 5, skip lines 7 and 8 and leave line 9 blank.
- Exceeding the line 8 limit. Do not enter more than $25,000. The limit is $12,500 if you are married filing separately and lived apart from your spouse all year.
Questions people ask
Can my New York passive activity loss differ from my federal loss?
Yes. A nonresident can have a New York passive activity loss without having a federal one. The New York loss can also be larger or smaller than the federal loss.
What if I was not required to file federal Form 8582?
If an exception in the federal Form 8582 instructions applied, complete Parts IV through IX of that federal form as if you were required to file it. Then complete IT-182 using only activities derived from or connected with New York sources.
How do part-year residents calculate their losses?
Recalculate the limitations as if separate federal returns were filed for the resident and nonresident periods. For the resident period, use items that would have been reported on a separate federal return for that period. For the nonresident period, use only income and losses derived from or connected with New York sources.
How long should I keep Form IT-182?
Keep a copy for three years after the sale or disposition of all activities included on the form.