I have a client with several K-1 1065s along with other various forms of income.  I have several years of 1040 returns to prepare.  In several of the K-1 1065 information taken from the IRS Wage/Income Transcripts, there is a Recourse Beginning figure.  Where is this entered on the 1040?  IRS is nailing clients if this is not entered or accounted for on the 1040.  Any help is greatly appreciated.