Form 8582 (2013)
Page 
2 
Caution: 
The worksheets must be filed with your tax return. Keep a copy for your records.
Worksheet 1—For Form 8582, Lines 1a, 1b, and 1c 
(See instructions.)
Name of activity
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
Total. Enter on Form 8582, lines 1a, 1b, 
and 1c
...........
a
Worksheet 2—For Form 8582, Lines 2a and 2b 
(See instructions.)
Name of activity
(a) Current year  
deductions (line 2a)
(b) Prior year  
unallowed deductions (line 2b)
(c) Overall loss
Total. Enter on Form 8582, lines 2a and 
2b 
............
a
Worksheet 3—For Form 8582, Lines 3a, 3b, and 3c 
(See instructions.)
Name of activity
Current year
Prior years
Overall gain or loss
     
(a) Net income 
(line 3a)
(b) Net loss 
(line 3b)
(c) Unallowed 
loss (line 3c)
(d) Gain
(e) Loss
Total. Enter on Form 8582, lines 3a, 3b, 
and 3c
...........
a
Worksheet 4—Use this worksheet if an amount is shown on Form 8582, line 10 or 14 
(See instructions.)
Name of activity
Form or schedule 
and line number 
to be reported on 
(see instructions)
(a) Loss
(b) Ratio
(c) Special 
allowance
(d) Subtract 
column (c) from 
column (a)
Total 
.................
a
   
Worksheet 5—Allocation of Unallowed Losses 
(See instructions.)
Name of activity
Form or schedule 
and line number 
to be reported on 
(see instructions)
(a) Loss
(b) Ratio
(c) Unallowed loss
Total 
...................
a
 
Form 
8582
 (2013) 
1.00
1.00
Form 8582 pg 3
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