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For details , see the Instructions for Form 6198 and Pub . Line 35 If you are changing your method of accounting beginning with 2010 , refigure lastSee the instructions on page 4, before completing this form. Part I — Passive activity loss. Rental real estate activities with active participation. For details , see the Instructions for Form 6198 and Pub . Line 35 If you are changing your method of accounting beginning with 2010 , refigure last Instructions for Form. 8582-CR. (Rev. December 2010). For use with Form 8582–CR (Rev. December 2009). Passive Activity Credit Limitations. Form 990-T (2010). Page 3. Schedule C - Rent Income (From Real Property and Personal Property Leased With Real Property). (see instructions on page 18). These instructions are based on the Internal Revenue Code (IRC) as of January 1, 2015, federal Form 8582, Passive Activity Loss January 25, 2010. See federal instructions and worksheets for Form 8582. *1000020025*. PART I—2010 Passive Activity Loss (See instructions on reverse.). Part I. 2010 Passive Activity Loss. Caution: Complete Worksheets 1, 2, and 3 on page 2 before completing Part I. Rental Real Estate Activities With Active