{"formImage":{"Transcoder":"pdf2json@0.6.8","Agency":"2013 Form 8582","Id":{"AgencyId":"unknown","Name":"unknown","MC":false,"Max":-1,"Parent":-1},"Pages":[{"Height":49.5,"HLines":[{"oc":"#221f1f","x":6.147,"y":5.251,"w":1.5,"l":14.936},{"oc":"#221f1f","x":20.997,"y":5.251,"w":1.5,"l":63.199},{"oc":"#221f1f","x":84.066,"y":3.001,"w":0.75,"l":14.979},{"oc":"#221f1f","x":84.066,"y":5.251,"w":1.5,"l":14.979},{"oc":"#221f1f","x":6.147,"y":6.751,"w":1.125,"l":70.624},{"oc":"#221f1f","x":76.684,"y":6.751,"w":1.125,"l":22.361},{"oc":"#221f1f","x":6.147,"y":8.251,"w":0.75,"l":92.899},{"oc":"#221f1f","x":79.159,"y":8.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":8.251,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":8.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":59.359,"y":11.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":11.251,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":11.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":59.359,"y":12.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":12.751,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":12.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":59.359,"y":14.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":14.251,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":14.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":6.147,"y":15.001,"w":1.125,"l":73.099},{"oc":"#221f1f","x":79.159,"y":15.001,"w":1.125,"l":3.798},{"oc":"#221f1f","x":82.872,"y":15.001,"w":1.125,"l":12.461},{"oc":"#221f1f","x":95.247,"y":15.001,"w":1.125,"l":3.798},{"oc":"#221f1f","x":59.359,"y":16.501,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":16.501,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":16.501,"w":0.75,"l":3.798},{"oc":"#221f1f","x":59.359,"y":18.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":18.001,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":18.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":6.147,"y":18.751,"w":1.125,"l":73.099},{"oc":"#221f1f","x":79.159,"y":18.751,"w":1.125,"l":3.798},{"oc":"#221f1f","x":82.872,"y":18.751,"w":1.125,"l":12.461},{"oc":"#221f1f","x":95.247,"y":18.751,"w":1.125,"l":3.798},{"oc":"#221f1f","x":59.359,"y":21.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":21.001,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":21.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":59.359,"y":22.501,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":22.501,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":22.501,"w":0.75,"l":3.798},{"oc":"#221f1f","x":59.359,"y":24.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":24.001,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":24.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":79.159,"y":24.751,"w":1.125,"l":3.798},{"oc":"#221f1f","x":82.872,"y":24.751,"w":1.125,"l":12.461},{"oc":"#221f1f","x":95.247,"y":24.751,"w":1.125,"l":3.798},{"oc":"#221f1f","x":6.19,"y":24.751,"w":1.125,"l":73.013},{"oc":"#221f1f","x":79.159,"y":27.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":27.001,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":27.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":6.147,"y":30.751,"w":1.125,"l":6.273},{"oc":"#221f1f","x":12.334,"y":30.751,"w":1.125,"l":86.711},{"oc":"#221f1f","x":6.147,"y":32.251,"w":0.75,"l":92.899},{"oc":"#221f1f","x":59.359,"y":33.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":33.751,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":33.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":79.159,"y":33.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":33.001,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":33.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":59.359,"y":34.501,"w":1.125,"l":3.798},{"oc":"#221f1f","x":63.072,"y":34.501,"w":1.125,"l":12.461},{"oc":"#221f1f","x":75.447,"y":34.501,"w":1.125,"l":3.798},{"oc":"#221f1f","x":59.359,"y":36.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":63.072,"y":36.751,"w":0.75,"l":12.461},{"oc":"#221f1f","x":75.447,"y":36.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":79.159,"y":37.501,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":37.501,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":37.501,"w":0.75,"l":3.798},{"oc":"#221f1f","x":79.159,"y":38.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":38.251,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":38.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":6.147,"y":39.001,"w":1.125,"l":6.273},{"oc":"#221f1f","x":12.334,"y":39.001,"w":1.125,"l":86.711},{"oc":"#221f1f","x":6.147,"y":40.501,"w":0.75,"l":92.899},{"oc":"#221f1f","x":79.159,"y":41.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":41.251,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":41.251,"w":0.75,"l":3.798},{"oc":"#221f1f","x":79.159,"y":42.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":42.001,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":42.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":79.159,"y":42.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":42.751,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":42.751,"w":0.75,"l":3.798},{"oc":"#221f1f","x":6.147,"y":43.501,"w":1.125,"l":6.273},{"oc":"#221f1f","x":6.147,"y":44.251,"w":0.75,"l":6.273},{"oc":"#221f1f","x":12.334,"y":43.501,"w":1.125,"l":86.711},{"oc":"#221f1f","x":12.334,"y":44.251,"w":0.75,"l":86.711},{"oc":"#221f1f","x":79.159,"y":45.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":82.872,"y":45.001,"w":0.75,"l":12.461},{"oc":"#221f1f","x":95.247,"y":45.001,"w":0.75,"l":3.798},{"oc":"#221f1f","x":6.147,"y":46.501,"w":1.5,"l":47.111},{"oc":"#221f1f","x":53.172,"y":46.501,"w":1.5,"l":34.736},{"oc":"#221f1f","x":87.822,"y":46.501,"w":1.5,"l":11.223}],"VLines":[{"oc":"#221f1f","x":21.04,"y":2.235,"w":1.5,"l":3.047},{"oc":"#221f1f","x":84.152,"y":2.235,"w":1.5,"l":0.781},{"oc":"#221f1f","x":84.152,"y":2.985,"w":1.5,"l":2.281},{"oc":"#221f1f","x":76.727,"y":5.235,"w":0.75,"l":1.539},{"oc":"#221f1f","x":82.915,"y":8.235,"w":0.75,"l":6.031},{"oc":"#221f1f","x":79.202,"y":8.235,"w":0.75,"l":6.031},{"oc":"#221f1f","x":95.29,"y":8.235,"w":0.75,"l":6.031},{"oc":"#221f1f","x":82.915,"y":8.235,"w":0.75,"l":6.031},{"oc":"#221f1f","x":95.29,"y":8.235,"w":0.75,"l":6.031},{"oc":"#221f1f","x":63.115,"y":9.735,"w":0.75,"l":1.531},{"oc":"#221f1f","x":59.402,"y":9.735,"w":0.75,"l":1.531},{"oc":"#221f1f","x":75.49,"y":9.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":10.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":63.115,"y":11.235,"w":0.75,"l":1.531},{"oc":"#221f1f","x":59.402,"y":11.235,"w":0.75,"l":1.531},{"oc":"#221f1f","x":75.49,"y":11.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":11.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":63.115,"y":12.735,"w":0.75,"l":1.531},{"oc":"#221f1f","x":59.402,"y":12.735,"w":0.75,"l":1.531},{"oc":"#221f1f","x":75.49,"y":12.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":13.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":14.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":14.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":14.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":14.978,"w":0.75,"l":3.039},{"oc":"#221f1f","x":79.202,"y":14.978,"w":0.75,"l":3.039},{"oc":"#221f1f","x":95.29,"y":14.978,"w":0.75,"l":3.039},{"oc":"#221f1f","x":82.915,"y":14.978,"w":0.75,"l":3.039},{"oc":"#221f1f","x":95.29,"y":14.978,"w":0.75,"l":3.039},{"oc":"#221f1f","x":63.115,"y":15.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":59.402,"y":15.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":15.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":63.115,"y":16.485,"w":0.75,"l":1.531},{"oc":"#221f1f","x":59.402,"y":16.485,"w":0.75,"l":1.531},{"oc":"#221f1f","x":75.49,"y":16.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":17.236,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":17.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":17.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":17.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":18.728,"w":0.75,"l":5.289},{"oc":"#221f1f","x":79.202,"y":18.728,"w":0.75,"l":5.289},{"oc":"#221f1f","x":95.29,"y":18.728,"w":0.75,"l":5.289},{"oc":"#221f1f","x":82.915,"y":18.728,"w":0.75,"l":5.289},{"oc":"#221f1f","x":95.29,"y":18.728,"w":0.75,"l":5.289},{"oc":"#221f1f","x":63.115,"y":19.485,"w":0.75,"l":1.531},{"oc":"#221f1f","x":59.402,"y":19.485,"w":0.75,"l":1.531},{"oc":"#221f1f","x":75.49,"y":19.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":20.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":63.115,"y":20.985,"w":0.75,"l":1.531},{"oc":"#221f1f","x":59.402,"y":20.985,"w":0.75,"l":1.531},{"oc":"#221f1f","x":75.49,"y":20.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":21.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":63.115,"y":22.485,"w":0.75,"l":1.531},{"oc":"#221f1f","x":59.402,"y":22.485,"w":0.75,"l":1.531},{"oc":"#221f1f","x":75.49,"y":22.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":23.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":23.985,"w":0.75,"l":0.789},{"oc":"#221f1f","x":79.202,"y":23.985,"w":0.75,"l":0.789},{"oc":"#221f1f","x":95.29,"y":23.985,"w":0.75,"l":0.789},{"oc":"#221f1f","x":82.915,"y":24.735,"w":0.75,"l":2.281},{"oc":"#221f1f","x":79.202,"y":24.735,"w":0.75,"l":2.281},{"oc":"#221f1f","x":95.29,"y":24.735,"w":0.75,"l":1.531},{"oc":"#221f1f","x":95.29,"y":26.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":32.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":32.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":32.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":63.115,"y":32.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":59.402,"y":32.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":32.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":32.985,"w":0.75,"l":3.781},{"oc":"#221f1f","x":79.202,"y":32.985,"w":0.75,"l":3.781},{"oc":"#221f1f","x":95.29,"y":32.985,"w":0.75,"l":3.781},{"oc":"#221f1f","x":82.915,"y":32.985,"w":0.75,"l":3.781},{"oc":"#221f1f","x":95.29,"y":32.985,"w":0.75,"l":3.781},{"oc":"#221f1f","x":63.115,"y":33.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":59.402,"y":33.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":33.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":63.115,"y":34.478,"w":0.75,"l":1.539},{"oc":"#221f1f","x":59.402,"y":34.478,"w":0.75,"l":1.539},{"oc":"#221f1f","x":75.49,"y":34.478,"w":0.75,"l":1.539},{"oc":"#221f1f","x":63.115,"y":34.478,"w":0.75,"l":1.539},{"oc":"#221f1f","x":79.202,"y":34.478,"w":0.75,"l":1.539},{"oc":"#221f1f","x":75.49,"y":34.478,"w":0.75,"l":1.539},{"oc":"#221f1f","x":63.115,"y":35.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":59.402,"y":35.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":75.49,"y":35.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":36.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":36.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":36.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":37.486,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":37.486,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":37.486,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":40.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":40.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":40.485,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":41.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":41.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":41.235,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":41.986,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":41.986,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":41.986,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":42.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":42.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":42.735,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":44.236,"w":0.75,"l":0.781},{"oc":"#221f1f","x":79.202,"y":44.236,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":44.236,"w":0.75,"l":0.781},{"oc":"#221f1f","x":82.915,"y":44.985,"w":0.75,"l":1.531},{"oc":"#221f1f","x":79.202,"y":44.985,"w":0.75,"l":1.531},{"oc":"#221f1f","x":95.29,"y":44.985,"w":0.75,"l":0.781},{"oc":"#221f1f","x":95.29,"y":45.735,"w":0.75,"l":0.781}],"Fills":[{"x":0,"y":0,"w":0,"h":0,"clr":1},{"oc":"#221f1f","x":6.19,"y":6.751,"w":6.188,"h":0.75,"clr":-1},{"oc":"#bfc0c4","x":79.202,"y":8.251,"w":3.713,"h":6,"clr":-1},{"oc":"#bfc0c4","x":82.915,"y":8.251,"w":12.375,"h":6,"clr":-1},{"oc":"#bfc0c4","x":95.29,"y":8.251,"w":3.713,"h":6,"clr":-1},{"oc":"#bfc0c4","x":79.202,"y":15.001,"w":3.713,"h":3,"clr":-1},{"oc":"#bfc0c4","x":82.915,"y":15.001,"w":12.375,"h":3,"clr":-1},{"oc":"#bfc0c4","x":95.29,"y":15.001,"w":3.713,"h":3,"clr":-1},{"oc":"#bfc0c4","x":79.202,"y":18.751,"w":3.713,"h":5.25,"clr":-1},{"oc":"#bfc0c4","x":82.915,"y":18.751,"w":12.375,"h":5.25,"clr":-1},{"oc":"#bfc0c4","x":95.29,"y":18.751,"w":3.713,"h":5.25,"clr":-1},{"oc":"#221f1f","x":6.19,"y":30.751,"w":6.188,"h":0.75,"clr":-1},{"oc":"#bfc0c4","x":79.202,"y":33.001,"w":3.713,"h":3.75,"clr":-1},{"oc":"#bfc0c4","x":82.915,"y":33.001,"w":12.375,"h":3.75,"clr":-1},{"oc":"#bfc0c4","x":95.29,"y":33.001,"w":3.713,"h":3.75,"clr":-1},{"oc":"#bfc0c4","x":59.402,"y":34.501,"w":3.713,"h":1.5,"clr":-1},{"oc":"#bfc0c4","x":63.115,"y":34.501,"w":12.375,"h":1.5,"clr":-1},{"oc":"#bfc0c4","x":75.49,"y":34.501,"w":3.712,"h":1.5,"clr":-1},{"oc":"#221f1f","x":6.19,"y":39.001,"w":6.188,"h":0.75,"clr":-1},{"oc":"#221f1f","x":6.19,"y":43.501,"w":6.188,"h":0.75,"clr":-1}],"Texts":[{"oc":"#221f1f","x":5.94,"y":2.634,"w":2.612,"clr":-1,"A":"left","R":[{"T":"Form%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":9.082,"y":2.634,"w":2.5020000000000002,"clr":-1,"A":"left","R":[{"T":"8582%20","S":-1,"TS":[0,28,1,0]}]},{"oc":"#221f1f","x":5.94,"y":3.713,"w":12.818000000000003,"clr":-1,"A":"left","R":[{"T":"Department%20of%20the%20Treasury%20%20","S":-1,"TS":[0,9.440000000000001,0,0]}]},{"oc":"#221f1f","x":5.94,"y":4.213,"w":13.001000000000005,"clr":-1,"A":"left","R":[{"T":"Internal%20Revenue%20Service%20(99)","S":-1,"TS":[0,9.440000000000001,0,0]}]},{"oc":"#221f1f","x":34.564,"y":2.226,"w":15.839000000000006,"clr":-1,"A":"left","R":[{"T":"Passive%20Activity%20Loss%20Limitations","S":11,"TS":[0,18,1,0]}]},{"oc":"#221f1f","x":43.143,"y":2.764,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":51,"TS":[0,9,0,0]}]},{"oc":"#221f1f","x":44.413,"y":2.858,"w":12.449000000000003,"clr":-1,"A":"left","R":[{"T":"See%20separate%20instructions.","S":-1,"TS":[0,11,1,0]}]},{"oc":"#221f1f","x":40.378,"y":3.5140000000000002,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":51,"TS":[0,9,0,0]}]},{"oc":"#221f1f","x":41.648,"y":3.6079999999999997,"w":16.449000000000005,"clr":-1,"A":"left","R":[{"T":"Attach%20to%20Form%201040%20or%20Form%201041.","S":-1,"TS":[0,11,1,0]}]},{"oc":"#221f1f","x":23.334,"y":4.264,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":51,"TS":[0,9,0,0]}]},{"oc":"#221f1f","x":80.976,"y":4.358,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":85.743,"y":1.9729999999999999,"w":9.283000000000001,"clr":-1,"A":"left","R":[{"T":"OMB%20No.%201545-1008","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":86.859,"y":3.362,"w":1.264,"clr":-1,"A":"left","R":[{"T":"20","S":-1,"TS":[0,23,0,0]}]},{"oc":"#221f1f","x":89.829,"y":3.362,"w":1.112,"clr":-1,"A":"left","R":[{"T":"13","S":-1,"TS":[0,24,1,0]}]},{"oc":"#221f1f","x":85.965,"y":3.9189999999999996,"w":6.003000000000002,"clr":-1,"A":"left","R":[{"T":"Attachment%20%20%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":85.965,"y":4.366,"w":6.631,"clr":-1,"A":"left","R":[{"T":"Sequence%20No.%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":93.942,"y":4.366,"w":1.112,"clr":-1,"A":"left","R":[{"T":"88","S":10,"TS":[0,14,1,0]}]},{"oc":"#221f1f","x":5.94,"y":5.026,"w":11.205000000000002,"clr":-1,"A":"left","R":[{"T":"Name(s)%20shown%20on%20return","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":77.165,"y":4.919,"w":9.000999999999998,"clr":-1,"A":"left","R":[{"T":"Identifying%20number","S":8,"TS":[0,10,1,0]}]},{"x":6.838,"y":6.572,"w":2.555,"clr":1,"A":"left","R":[{"T":"Part%20I","S":-1,"TS":[0,13,0,0]}]},{"oc":"#221f1f","x":14.601,"y":6.572,"w":12.729000000000003,"clr":-1,"A":"left","R":[{"T":"2013%20Passive%20Activity%20Loss","S":10,"TS":[0,14,1,0]}]},{"oc":"#221f1f","x":14.602,"y":7.276999999999999,"w":4.333,"clr":-1,"A":"left","R":[{"T":"Caution%3A%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":21.22,"y":7.276999999999999,"w":26.171000000000003,"clr":-1,"A":"left","R":[{"T":"Complete%20Worksheets%201%2C%202%2C%20and%203%20before%20completing%20Part%20I.","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.94,"y":8.153,"w":25.785000000000004,"clr":-1,"A":"left","R":[{"T":"Rental%20Real%20Estate%20Activities%20With%20Active%20Participation%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":42.141,"y":8.153,"w":20.113000000000003,"clr":-1,"A":"left","R":[{"T":"(For%20the%20definition%20of%20active%20participation%2C%20see%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.555,"y":9.653,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"1%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":8.415,"y":9.653,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"a%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":9.653,"w":28.359,"clr":-1,"A":"left","R":[{"T":"Activities%20with%20net%20income%20(enter%20the%20amount%20from%20Worksheet%201%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.894,"y":10.34,"w":4.890000000000001,"clr":-1,"A":"left","R":[{"T":"column%20(a))","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":20.381,"y":10.34,"w":23.993999999999993,"clr":-1,"A":"left","R":[{"T":"..................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.134,"y":10.34,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"1a%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":8.415,"y":11.153,"w":0.889,"clr":-1,"A":"left","R":[{"T":"b%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":11.153,"w":30.174000000000007,"clr":-1,"A":"left","R":[{"T":"Activities%20with%20net%20loss%20(enter%20the%20amount%20from%20Worksheet%201%2C%20column","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.896,"y":11.84,"w":1.37,"clr":-1,"A":"left","R":[{"T":"(b))","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":14.195,"y":11.84,"w":27.992999999999988,"clr":-1,"A":"left","R":[{"T":".....................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.106,"y":11.84,"w":1.167,"clr":-1,"A":"left","R":[{"T":"1b","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":63.008,"y":11.778,"w":0.259,"clr":-1,"A":"left","R":[{"T":"(","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":78.322,"y":11.778,"w":0.259,"clr":-1,"A":"left","R":[{"T":")","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.414,"y":12.653,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"c%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.889,"y":12.653,"w":29.708000000000002,"clr":-1,"A":"left","R":[{"T":"Prior%20years%20unallowed%20losses%20(enter%20the%20amount%20from%20Worksheet%201%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.892,"y":13.34,"w":4.890000000000001,"clr":-1,"A":"left","R":[{"T":"column%20(c))","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":20.379,"y":13.34,"w":23.993999999999993,"clr":-1,"A":"left","R":[{"T":"..................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.134,"y":13.34,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"1c%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":63.008,"y":13.278,"w":0.259,"clr":-1,"A":"left","R":[{"T":"(","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":78.322,"y":13.278,"w":0.259,"clr":-1,"A":"left","R":[{"T":")","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.414,"y":14.09,"w":0.889,"clr":-1,"A":"left","R":[{"T":"d%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.889,"y":14.09,"w":13.061000000000005,"clr":-1,"A":"left","R":[{"T":"Combine%20lines%201a%2C%201b%2C%20and%201c","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":32.751,"y":14.09,"w":29.325999999999986,"clr":-1,"A":"left","R":[{"T":"......................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.906,"y":14.09,"w":1.167,"clr":-1,"A":"left","R":[{"T":"1d","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":5.94,"y":14.84,"w":34.675999999999995,"clr":-1,"A":"left","R":[{"T":"Commercial%20Revitalization%20Deductions%20From%20Rental%20Real%20Estate%20Activities","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":7.555,"y":15.59,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"2%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":8.415,"y":15.59,"w":0.556,"clr":-1,"A":"left","R":[{"T":"a","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":15.59,"w":29.931,"clr":-1,"A":"left","R":[{"T":"Commercial%20revitalization%20deductions%20from%20Worksheet%202%2C%20column%20(a)","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":55.439,"y":15.59,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":60.134,"y":15.59,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"2a%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":63.008,"y":15.527999999999999,"w":0.259,"clr":-1,"A":"left","R":[{"T":"(","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":78.322,"y":15.527999999999999,"w":0.259,"clr":-1,"A":"left","R":[{"T":")","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.414,"y":16.403,"w":0.889,"clr":-1,"A":"left","R":[{"T":"b%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.889,"y":16.403,"w":28.334000000000017,"clr":-1,"A":"left","R":[{"T":"Prior%20year%20unallowed%20commercial%20revitalization%20deductions%20from%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.892,"y":17.09,"w":10.874,"clr":-1,"A":"left","R":[{"T":"Worksheet%202%2C%20column%20(b)","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":28.63,"y":17.09,"w":18.662,"clr":-1,"A":"left","R":[{"T":"..............","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.106,"y":17.09,"w":1.167,"clr":-1,"A":"left","R":[{"T":"2b","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":63.008,"y":17.028,"w":0.259,"clr":-1,"A":"left","R":[{"T":"(","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":78.322,"y":17.028,"w":0.259,"clr":-1,"A":"left","R":[{"T":")","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.414,"y":17.84,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"c%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.889,"y":17.84,"w":8.911000000000001,"clr":-1,"A":"left","R":[{"T":"Add%20lines%202a%20and%202b","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":26.564,"y":17.84,"w":33.32499999999998,"clr":-1,"A":"left","R":[{"T":".........................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.934,"y":17.84,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"2c%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":82.809,"y":17.778,"w":0.259,"clr":-1,"A":"left","R":[{"T":"(","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":98.208,"y":17.778,"w":0.259,"clr":-1,"A":"left","R":[{"T":")","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.94,"y":18.59,"w":12.756,"clr":-1,"A":"left","R":[{"T":"All%20Other%20Passive%20Activities","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.555,"y":19.403,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"3%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":8.415,"y":19.403,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"a%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":19.403,"w":28.359,"clr":-1,"A":"left","R":[{"T":"Activities%20with%20net%20income%20(enter%20the%20amount%20from%20Worksheet%203%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.894,"y":20.09,"w":4.890000000000001,"clr":-1,"A":"left","R":[{"T":"column%20(a))","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":20.381,"y":20.09,"w":23.993999999999993,"clr":-1,"A":"left","R":[{"T":"..................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.134,"y":20.09,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"3a%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":8.415,"y":20.903,"w":0.889,"clr":-1,"A":"left","R":[{"T":"b%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":20.903,"w":30.174000000000007,"clr":-1,"A":"left","R":[{"T":"Activities%20with%20net%20loss%20(enter%20the%20amount%20from%20Worksheet%203%2C%20column","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.896,"y":21.59,"w":1.37,"clr":-1,"A":"left","R":[{"T":"(b))","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":14.195,"y":21.59,"w":27.992999999999988,"clr":-1,"A":"left","R":[{"T":".....................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.106,"y":21.59,"w":1.167,"clr":-1,"A":"left","R":[{"T":"3b","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":63.008,"y":21.528,"w":0.259,"clr":-1,"A":"left","R":[{"T":"(","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":78.322,"y":21.528,"w":0.259,"clr":-1,"A":"left","R":[{"T":")","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.414,"y":22.403,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"c%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.889,"y":22.403,"w":29.708000000000002,"clr":-1,"A":"left","R":[{"T":"Prior%20years%20unallowed%20losses%20(enter%20the%20amount%20from%20Worksheet%203%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.892,"y":23.09,"w":4.890000000000001,"clr":-1,"A":"left","R":[{"T":"column%20(c))","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":20.379,"y":23.09,"w":23.993999999999993,"clr":-1,"A":"left","R":[{"T":"..................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.134,"y":23.09,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"3c%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":63.008,"y":23.028,"w":0.259,"clr":-1,"A":"left","R":[{"T":"(","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":78.322,"y":23.028,"w":0.259,"clr":-1,"A":"left","R":[{"T":")","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.414,"y":23.84,"w":0.889,"clr":-1,"A":"left","R":[{"T":"d%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.889,"y":23.84,"w":13.061000000000005,"clr":-1,"A":"left","R":[{"T":"Combine%20lines%203a%2C%203b%2C%20and%203c","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":32.751,"y":23.84,"w":29.325999999999986,"clr":-1,"A":"left","R":[{"T":"......................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.906,"y":23.84,"w":1.167,"clr":-1,"A":"left","R":[{"T":"3d","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":7.555,"y":24.715,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"4%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":24.715,"w":41.45399999999997,"clr":-1,"A":"left","R":[{"T":"Combine%20lines%201d%2C%202c%2C%20and%203d.%20If%20this%20line%20is%20zero%20or%20more%2C%20stop%20here%20and%20include%20this%20form%20with","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.893,"y":25.403,"w":42.68799999999998,"clr":-1,"A":"left","R":[{"T":"your%20return%3B%20all%20losses%20are%20allowed%2C%20including%20any%20prior%20year%20unallowed%20losses%20entered%20on%20line%201c%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.9,"y":26.09,"w":31.620000000000005,"clr":-1,"A":"left","R":[{"T":"2b%2C%20or%203c.%20Report%20the%20losses%20on%20the%20forms%20and%20schedules%20normally%20used","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":61.638,"y":26.09,"w":10.664,"clr":-1,"A":"left","R":[{"T":"........","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":80.378,"y":26.09,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"4%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":26.84,"w":9.335,"clr":-1,"A":"left","R":[{"T":"If%20line%204%20is%20a%20loss%20and%3A","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":28.215,"y":26.84,"w":14.299000000000003,"clr":-1,"A":"left","R":[{"T":"%E2%80%A2%20Line%201d%20is%20a%20loss%2C%20go%20to%20Part%20II.%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":28.215,"y":27.59,"w":34.17099999999999,"clr":-1,"A":"left","R":[{"T":"%E2%80%A2%20Line%202c%20is%20a%20loss%20(and%20line%201d%20is%20zero%20or%20more)%2C%20skip%20Part%20II%20and%20go%20to%20Part%20III.%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":28.215,"y":28.34,"w":42.02699999999996,"clr":-1,"A":"left","R":[{"T":"%E2%80%A2%20Line%203d%20is%20a%20loss%20(and%20lines%201d%20and%202c%20are%20zero%20or%20more)%2C%20skip%20Parts%20II%20and%20III%20and%20go%20to%20line%2015.","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.94,"y":29.09,"w":4.333,"clr":-1,"A":"left","R":[{"T":"Caution%3A%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":5.954,"y":29.777,"w":17.114000000000004,"clr":-1,"A":"left","R":[{"T":"Part%20II%20or%20Part%20III.%20Instead%2C%20go%20to%20line%2015.","S":3,"TS":[0,12,0,0]}]},{"x":6.584,"y":30.572,"w":2.85,"clr":1,"A":"left","R":[{"T":"Part%20II","S":-1,"TS":[0,13,0,0]}]},{"oc":"#221f1f","x":14.602,"y":30.572,"w":36.12199999999998,"clr":-1,"A":"left","R":[{"T":"Special%20Allowance%20for%20Rental%20Real%20Estate%20Activities%20With%20Active%20Participation","S":10,"TS":[0,14,1,0]}]},{"oc":"#221f1f","x":14.602,"y":31.278,"w":2.833,"clr":-1,"A":"left","R":[{"T":"Note%3A%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":18.986,"y":31.278,"w":35.671,"clr":-1,"A":"left","R":[{"T":"Enter%20all%20numbers%20in%20Part%20II%20as%20positive%20amounts.%20See%20instructions%20for%20an%20example.","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.555,"y":32.09,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"5%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":53.378,"y":32.09,"w":15.996,"clr":-1,"A":"left","R":[{"T":"............","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":80.378,"y":32.09,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"5%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":7.555,"y":32.84,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"6%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":32.84,"w":26.450000000000003,"clr":-1,"A":"left","R":[{"T":"Enter%20%24150%2C000.%20If%20married%20filing%20separately%2C%20see%20instructions","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":53.379,"y":32.84,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":55.441,"y":32.84,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.578,"y":32.84,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"6%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":7.555,"y":33.59,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"7%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":33.59,"w":35.025,"clr":-1,"A":"left","R":[{"T":"Enter%20modified%20adjusted%20gross%20income%2C%20but%20not%20less%20than%20zero%20(see%20instructions)","S":-1,"TS":[0,10.65,0,0]}]},{"oc":"#221f1f","x":60.578,"y":33.59,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"7%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":34.403,"w":2.833,"clr":-1,"A":"left","R":[{"T":"Note%3A%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":15.419,"y":34.403,"w":24.950000000000003,"clr":-1,"A":"left","R":[{"T":"If%20line%207%20is%20greater%20than%20or%20equal%20to%20line%206%2C%20skip%20lines%208%20and","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":56.624,"y":34.403,"w":1.112,"clr":-1,"A":"left","R":[{"T":"9%2C%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.89,"y":35.09,"w":19.356000000000005,"clr":-1,"A":"left","R":[{"T":"enter%20-0-%20on%20line%2010.%20Otherwise%2C%20go%20to%20line%208.","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.555,"y":35.84,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"8%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":35.84,"w":11.744000000000005,"clr":-1,"A":"left","R":[{"T":"Subtract%20line%207%20from%20line%206%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":30.69,"y":35.84,"w":17.329,"clr":-1,"A":"left","R":[{"T":".............","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":60.578,"y":35.84,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"8%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":7.555,"y":36.59,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"9%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":80.378,"y":36.59,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"9%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":6.694,"y":37.34,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"10%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":36.877,"y":37.34,"w":26.65999999999999,"clr":-1,"A":"left","R":[{"T":"....................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.948,"y":37.34,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"10%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":38.028,"w":24.957000000000015,"clr":-1,"A":"left","R":[{"T":"If%20line%202c%20is%20a%20loss%2C%20go%20to%20Part%20III.%20Otherwise%2C%20go%20to%20line%2015.","S":3,"TS":[0,12,0,0]}]},{"x":6.331,"y":38.822,"w":3.145,"clr":1,"A":"left","R":[{"T":"Part%20III","S":-1,"TS":[0,13,0,0]}]},{"oc":"#221f1f","x":14.602,"y":38.822,"w":45.290999999999954,"clr":-1,"A":"left","R":[{"T":"Special%20Allowance%20for%20Commercial%20Revitalization%20Deductions%20From%20Rental%20Real%20Estate%20Activities","S":10,"TS":[0,14,1,0]}]},{"oc":"#221f1f","x":14.602,"y":39.528,"w":2.833,"clr":-1,"A":"left","R":[{"T":"Note%3A%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":18.986,"y":39.528,"w":41.89399999999997,"clr":-1,"A":"left","R":[{"T":"Enter%20all%20numbers%20in%20Part%20III%20as%20positive%20amounts.%20See%20the%20example%20for%20Part%20II%20in%20the%20instructions.","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":6.694,"y":40.34,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"11%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":40.34,"w":44.41999999999997,"clr":-1,"A":"left","R":[{"T":"Enter%20%2425%2C000%20reduced%20by%20the%20amount%2C%20if%20any%2C%20on%20line%2010.%20If%20married%20filing%20separately%2C%20see%20instructions","S":-1,"TS":[0,11.73,0,0]}]},{"oc":"#221f1f","x":79.948,"y":40.34,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"11%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":6.694,"y":41.09,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"12%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":41.09,"w":11.095000000000002,"clr":-1,"A":"left","R":[{"T":"Enter%20the%20loss%20from%20line%204","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":28.628,"y":41.09,"w":31.991999999999983,"clr":-1,"A":"left","R":[{"T":"........................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.948,"y":41.09,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"12%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":6.694,"y":41.84,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"13%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":41.84,"w":18.267,"clr":-1,"A":"left","R":[{"T":"Reduce%20line%2012%20by%20the%20amount%20on%20line%2010%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":41.003,"y":41.84,"w":23.993999999999993,"clr":-1,"A":"left","R":[{"T":"..................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.948,"y":41.84,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"13%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":6.694,"y":42.59,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"14%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":42.528,"w":4.316000000000001,"clr":-1,"A":"left","R":[{"T":"Enter%20the%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":17.566,"y":42.528,"w":3.996,"clr":-1,"A":"left","R":[{"T":"smallest","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":23.747,"y":42.528,"w":25.988000000000007,"clr":-1,"A":"left","R":[{"T":"%20of%20line%202c%20(treated%20as%20a%20positive%20amount)%2C%20line%2011%2C%20or%20line%2013","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":65.753,"y":42.528,"w":7.998,"clr":-1,"A":"left","R":[{"T":"......","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.948,"y":42.59,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"14%20","S":9,"TS":[0,12,1,0]}]},{"x":6.296,"y":43.322,"w":3.185,"clr":1,"A":"left","R":[{"T":"Part%20IV","S":-1,"TS":[0,13,0,0]}]},{"oc":"#221f1f","x":14.602,"y":43.322,"w":10.225000000000001,"clr":-1,"A":"left","R":[{"T":"Total%20Losses%20Allowed","S":10,"TS":[0,14,1,0]}]},{"oc":"#221f1f","x":6.694,"y":44.09,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"15%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.89,"y":44.09,"w":27.176000000000002,"clr":-1,"A":"left","R":[{"T":"Add%20the%20income%2C%20if%20any%2C%20on%20lines%201a%20and%203a%20and%20enter%20the%20total","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":53.378,"y":44.09,"w":15.996,"clr":-1,"A":"left","R":[{"T":"............","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":79.948,"y":44.09,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"15%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":6.694,"y":44.903,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"16%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":10.891,"y":45.59,"w":28.736000000000004,"clr":-1,"A":"left","R":[{"T":"instructions%20to%20find%20out%20how%20to%20report%20the%20losses%20on%20your%20tax%20return","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":54.584,"y":45.59,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":56.647,"y":45.59,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":58.709,"y":45.59,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":60.772,"y":45.59,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":63.693,"y":45.59,"w":9.8273,"clr":-1,"A":"left","R":[{"T":".......","S":-1,"TS":[0,11.55,0,0]}]},{"oc":"#221f1f","x":79.948,"y":45.59,"w":1.3900000000000001,"clr":-1,"A":"left","R":[{"T":"16%20","S":9,"TS":[0,12,1,0]}]},{"oc":"#221f1f","x":5.94,"y":46.358,"w":26.173000000000002,"clr":-1,"A":"left","R":[{"T":"For%20Paperwork%20Reduction%20Act%20Notice%2C%20see%20instructions.%20","S":-1,"TS":[0,11,1,0]}]},{"oc":"#221f1f","x":65.877,"y":46.376,"w":7.614000000000001,"clr":-1,"A":"left","R":[{"T":"Cat.%20No.%2063704F%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":88.154,"y":46.322,"w":2.612,"clr":-1,"A":"left","R":[{"T":"Form%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":91.296,"y":46.322,"w":2.224,"clr":-1,"A":"left","R":[{"T":"8582","S":10,"TS":[0,14,1,0]}]},{"oc":"#221f1f","x":95.119,"y":46.322,"w":3.298,"clr":-1,"A":"left","R":[{"T":"%20(2013)%20","S":2,"TS":[0,10,0,0]}]},{"x":72.453,"y":46.844,"w":63.53099999999999,"clr":0,"A":"left","R":[{"T":"Form%208582%20pg%202","S":3,"TS":[0,12,0,0]}]},{"x":72.508,"y":47.487,"w":63.53099999999999,"clr":0,"A":"left","R":[{"T":"Form%208582%20pg%203","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":24.604,"y":4.358,"w":40.95699999999997,"clr":-1,"A":"left","R":[{"T":"Information%20about%20Form%208582%20and%20its%20instructions%20is%20available%20at%20www.irs.gov%2Fform8582","S":-1,"TS":[0,11,1,0]}]},{"oc":"#221f1f","x":5.94,"y":8.84,"w":31.067000000000004,"clr":-1,"A":"left","R":[{"T":"Special%20Allowance%20for%20Rental%20Real%20Estate%20Activities%20in%20the%20instructions.)","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":12.667,"y":29.09,"w":54.20999999999995,"clr":-1,"A":"left","R":[{"T":"If%20your%20filing%20status%20is%20married%20filing%20separately%20and%20you%20lived%20with%20your%20spouse%20at%20any%20time%20during%20the%20year%2C%20do%20not%20complete%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.89,"y":37.34,"w":15.451000000000006,"clr":-1,"A":"left","R":[{"T":"Enter%20the%20smaller%20of%20line%205%20or%20line%209%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.89,"y":36.59,"w":45.68599999999996,"clr":-1,"A":"left","R":[{"T":"Multiply%20line%208%20by%2050%25%20(.5).%20Do%20not%20enter%20more%20than%20%2425%2C000.%20If%20married%20filing%20separately%2C%20see%20instructions","S":-1,"TS":[0,11.28,0,0]}]},{"oc":"#221f1f","x":10.89,"y":32.09,"w":25.957000000000008,"clr":-1,"A":"left","R":[{"T":"Enter%20the%20smaller%20of%20the%20loss%20on%20line%201d%20or%20the%20loss%20on%20line%204","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.89,"y":44.903,"w":37.96199999999998,"clr":-1,"A":"left","R":[{"T":"Total%20losses%20allowed%20from%20all%20passive%20activities%20for%202013.%20Add%20lines%2010%2C%2014%2C%20and%2015.%20See","S":-1,"TS":[0,11.55,0,0]}]}],"Fields":[{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"NAME","EN":0},"TI":4926,"AM":1024,"x":6.576,"y":5.95,"w":64.057,"h":0.851},{"style":48,"T":{"Name":"ssn","TypeInfo":{}},"id":{"Id":"SSN","EN":0},"TI":4927,"AM":1024,"x":77.501,"y":5.803,"w":18.07,"h":0.905},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L1A","EN":0},"TI":4928,"AM":1024,"x":63.298,"y":10.379,"w":12.024,"h":0.856},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L1B","EN":0},"TI":4929,"AM":1024,"x":63.233,"y":11.891,"w":12.239,"h":0.844},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L1C","EN":0},"TI":4930,"AM":1024,"x":63.233,"y":13.389,"w":12.239,"h":0.846},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L1D","EN":0},"TI":4931,"AM":1024,"x":82.935,"y":14.275,"w":12.425,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"COMREV2A","EN":0},"TI":4932,"AM":1024,"x":63.096,"y":15.703,"w":12.288,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"COMREV2B","EN":0},"TI":4933,"AM":1024,"x":63.009,"y":17.194,"w":12.464,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"COMREV2C","EN":0},"TI":4934,"AM":1024,"x":82.925,"y":17.941,"w":12.456,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L2A","EN":0},"TI":4935,"AM":1024,"x":63.298,"y":20.102,"w":12.249,"h":0.883},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L2B","EN":0},"TI":4936,"AM":1024,"x":63.158,"y":21.612,"w":12.314,"h":0.873},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L2C","EN":0},"TI":4937,"AM":1024,"x":63.48,"y":22.961,"w":12.464,"h":0.844},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L2D","EN":0},"TI":4938,"AM":1024,"x":83.01,"y":23.966,"w":12.125,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L3","EN":0},"TI":4939,"AM":1024,"x":83.044,"y":26.128,"w":12.283,"h":0.861},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L4","EN":0},"TI":4940,"AM":0,"x":82.941,"y":32.288,"w":12.264,"h":0.833,"TU":"Line 5. Enter the smaller of the loss on line 1d or the loss on line 4."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L5","EN":0},"TI":4941,"AM":0,"x":63.087,"y":33.008,"w":12.522,"h":0.833,"TU":"Line 6. Enter $150,000. If married filing separately, see instructions."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L6","EN":0},"TI":4942,"AM":0,"x":63.216,"y":33.788,"w":12.339,"h":0.833,"TU":"Line 7, Enter modified adjusted gross income, but not less than zero (see instructions)."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L7","EN":0},"TI":4943,"AM":1024,"x":63.169,"y":36.024,"w":12.283,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L8","EN":0},"TI":4944,"AM":0,"x":83.01,"y":36.792,"w":12.275,"h":0.833,"TU":"Line 9. Multiply line 8 by 50% (.5). Do not enter more than $25,000. If married filing separately, see instructions."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L9","EN":0},"TI":4945,"AM":0,"x":82.791,"y":37.538,"w":12.414,"h":0.833,"TU":"Line 10. Enter the smaller of line 5 or line 9."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"COMREV11","EN":0},"TI":4946,"AM":0,"x":83.016,"y":40.538,"w":12.189,"h":0.833,"TU":"Line 11. Enter $25,000 reduced by the amount, if any, on line 10. If married filing separately, see instructions."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"COMREV12","EN":0},"TI":4947,"AM":1024,"x":83.016,"y":41.288,"w":12.189,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"COMREV13","EN":0},"TI":4948,"AM":1024,"x":83.016,"y":42.038,"w":12.189,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"COMREV14","EN":0},"TI":4949,"AM":0,"x":83.016,"y":42.788,"w":12.189,"h":0.833,"TU":"Line 14. Enter the smallest of line 2c (treated as a positive amount), line 11, or line 13."},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L10","EN":0},"TI":4950,"AM":1024,"x":83.016,"y":44.288,"w":12.189,"h":0.833},{"style":48,"T":{"Name":"number","TypeInfo":{}},"id":{"Id":"L11","EN":0},"TI":4951,"AM":1024,"x":82.948,"y":45.666,"w":12.174,"h":0.833},{"style":48,"T":{"Name":"link"},"FL":{"form":{"Id":"F8582W15"}},"id":{"Id":"Add_F8582P2","EN":0},"TI":4952,"AM":1024,"x":84.288,"y":46.811,"w":3.531,"h":0.833},{"style":48,"T":{"Name":"link"},"FL":{"form":{"Id":"F8582W6"}},"id":{"Id":"Add_F8582P3","EN":0},"TI":4953,"AM":1024,"x":84.418,"y":47.618,"w":3.267,"h":0.833}],"Boxsets":[]}],"Width":105.188}}