Deductible Loss: Enter the smaller of the line 5 loss (treated as a positive number) or line 20.
Amount at risk: enter the larger of line 10b or line 19b.
Part II: Simplified Computation of Amount at Risk. See the instructions before completing this part.
Part III: Detailed Computation of Amount at Risk. If you completed Part III of Form 6198 for the prior year, see the instructions.
Line 6: Adjusted basis (as defined in section 1011) in the activity (or in your interest in the activity) on the first day of the tax year. Do not enter less than zero.
Passive: if the loss is from a passive activity, see the Instructions for Form 8582 or Form 8810 to find out if the loss is allowed under the passive activity rules.
| Question | Answer |
|---|---|
| Form Name | Form 6198 |
| Form Length | 1 page |
| Fillable? | Yes |
| Fillable fields | 36 |
| Avg. time to fill out | 6 min |
| Edition | November 2025 |
| Issuing agency | Department of the Treasury Internal Revenue Service |
| Where to file | Attach to your tax return |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | Form 6198, 6198, IRS Form 6198, IRS 6198, 6198 form, Form 6198 PDF, At-Risk Limitations |
| Official source | Form 6198 (Rev November 2025), Department of the Treasury Internal Revenue Service |
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