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Form 461: Limitation on Business Losses

Product number
Form 461
Title
Limitation on Business Losses
Type
Forms
Issuing body
Internal Revenue Service (irs.gov)
Revision (per IRS index)
2025
Open official PDF on irs.gov
The number, title, and revision date above are reproduced verbatim from the official IRS index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds no instructions or commentary. Not tax or legal advice.