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.