The purpose of form 8582 is to collect ALL income and loss of passive activities to determine if there are any passive activity loss limitations.
Collecting only loss activities would not provide the necessary information to determine any limitation.
Form 8582 is not just for rental activities. It is for any trade or business activity in which the taxpayer is a passive investor.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
