I have a married couple with an LLC based in a non-community property state. Thus, the LLC files as a partnership. The partnership is profitable and passes a K-1 to each partner. As the couple live in a community property state and is filing jointly, I combine them. The opening adjusted basis plus additional investments during the year plus the LLC's pass-through income less distributions to the partners is positive. However, ProConnect calculates a basis limitation, resulting in carryover. This does not seem right. The Federal Basis Limitation Worksheet Page 1 cites a negative Adjusted Basis at End of Year. How can this be?