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In reply to TaxGuyBill-

The 2018 loss was disallowed under the passive activity rules, even though there was sufficient basis and all amount of basis is at-risk.  Same activity loss and reason for 2019. 

Does the amount of the disallowed 2018 loss get included with the amount of the 2019 loss on Line 1 of Form 6198?   Seems not as the instructions for Form 6198 state that Line 1 includes prior year losses not allowed by reason of the at-risk rules.  My losses were disallowed by reason of passive activity.

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