Use the New York Tax Form Calculator New York Tax Form 182: Passive Activity Loss Limitations For Nonresidents and Part-Year Residents as a stand alone tax form calculator to quickly calculate specific amounts for your 2023 New York state tax return. New York Tax Form 182: Passive Activity Loss Limitations For Nonresidents and Part-Year Residents is also integrated into our comprehensive New York State Tax Calculator where you can complete and save your calculations for later use. Alternatively you can use one of our Combined Federal and New York State Tax Estimator to quickly calculate your salary, tax and take home pay in New York.
See the instructions on page 4, before completing this form. | ||||||||||
Part I – Passive activity loss | ||||||||||
Rental real estate activities with active participation | ||||||||||
1a | 1a | |||||||||
1b | 1b | |||||||||
1c | 1c | |||||||||
1d | 1d | |||||||||
Commercial revitalization deductions from rental real estate activities | ||||||||||
2a | 2a | |||||||||
2a | 2a | |||||||||
2c | 2c | |||||||||
All other passive activities | ||||||||||
3a | 3a | |||||||||
3b | 3b | |||||||||
3c | 3c | |||||||||
3d | 3d | |||||||||
4 | 4 | |||||||||
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 Part IV, line 15. Caution: If married filing separately, filing status , 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. | ||||||||||
Part II – Special allowance for rental real estate activities with active participation | ||||||||||
Note: Enter all numbers in Part II as positive amounts (greater than zero). See instructions. | ||||||||||
5 | 5 | |||||||||
6 | 6 | |||||||||
7 | Note: If line 7 is greater than or equal to line 6, skip lines 8 and 9, and leave line 10 blank. Otherwise, go to line 8. | 7 | ||||||||
8 | 8 | |||||||||
9 | 9 | |||||||||
10 | 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 III as positive amounts (greater than zero). See instructions | ||||||||||
11 | 11 | |||||||||
12 | 12 | |||||||||
13 | 13 | |||||||||
14 | 14 | |||||||||
Part IV – Total losses allowed | ||||||||||
15 | 15 | |||||||||
16 | 16 | |||||||||
Caution: File this form and its worksheets with your tax return. Keep a copy for your records | ||||||||||
Worksheet 1 – For Form IT-182, lines 1a, 1b, and 1c (see instructions) | ||||||||||
Name of activity/property description and address | Date of acquisition | Date of sale | Current year | Prior years | Overall gain or loss | |||||
(a) Net income (line 1a) | (b) Net loss (line 1b) | (c) Unallowed loss (line 1c) | (d) Gain | (e) Loss | ||||||
Totals. Enter on Form IT-182, lines 1a, 1b, and 1c | ||||||||||
Worksheet 2 – For Form IT-182, lines 2a and 2b (see instructions) | ||||||||||
Name of activity/property description and address | (a) Current year deductions (line 2a) | (b) Prior years’ unallowed deductions (line 2b) | (c) Overall loss | |||||||
Totals. Enter on Form IT-182, lines 2a and 2b | ||||||||||
Worksheet 3 – For Form IT-182, lines 3a, 3b, and 3c (see instructions) | ||||||||||
Name of activity/property description and address | Date of acquisition | Date of sale | Current year | Prior years | Overall gain or loss | |||||
(a) Net income (line 1a) | (b) Net loss (line 1b) | (c) Unallowed loss (line 1c) | (d) Gain | (e) Loss | ||||||
Totals. Enter on Form IT-182, lines 3a, 3b, and 3c | ||||||||||
Worksheet 4 – Use this worksheet if an amount is shown on Form IT-182, line 10 or 14 (see instructions) | ||||||||||
Name of activity/property description and address | Form or schedule and line number to be reported on | (a) Loss | (b) Ratio | (c) Special Allowance | (d) Subtract column (c) from column (a) | |||||
Totals | ||||||||||
Worksheet 5 – Allocation of unallowed losses (see instructions) | ||||||||||
Name of activity/property description and address | Form or schedule and line number to be reported on | (a) Loss | (b) Ratio | (c) Unallowed loss | ||||||
Totals | ||||||||||
Worksheet 6 – Allowed losses (see instructions) | ||||||||||
Name of activity/property description and address | Form or schedule and line number to be reported on | (a) Loss | (b) Unallowed loss | (c) Allowed loss | ||||||
Totals | ||||||||||
Worksheet 7 – Activities with losses reported on two or more different forms or schedules (see instructions) | ||||||||||
Name of activity/property description and address: | (a) | (b) | (c) Ratio | (d) Unallowed loss | (e) Allowed loss | |||||
Form or schedule and line number to be reported on (see instructions): | ||||||||||
1a | Net loss plus prior year unallowed loss from form or schedule | |||||||||
1b | Net income from form or schedule | |||||||||
1c | Subtract line 1b from line 1a. If zero or less, leave blank | |||||||||
Form or schedule and line number to be reported on (see instructions): | ||||||||||
1a | Net loss plus prior year unallowed loss from form or schedule | |||||||||
1b | Net income from form or schedule | |||||||||
1c | Subtract line 1b from line 1a. If zero or less, leave blank | |||||||||
Form or schedule and line number to be reported on (see instructions): | ||||||||||
1a | Net loss plus prior year unallowed loss from form or schedule | |||||||||
1b | Net income from form or schedule | |||||||||
1c | Subtract line 1b from line 1a. If zero or less, leave blank | |||||||||
Totals |
Tip: use the New York Tax Calculator to edit your refundable and non-refundable tax credits including New York Tax Form 182: Passive Activity Loss Limitations For Nonresidents and Part-Year Residents. Complete, Calculate, print and or save your tax calculation for later use.
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