I agree with you.  There is no place to enter this on the 1040, even when entering the K-1 information in preparing the 1040.  However, we have just recently had one of our clients get hammered by IRS because the Recourse Beginning figure was not accounted for on the 1040.  I have searched and searched but have not been able to find a resolution yet.  If and when I do, I will certainly post it for everyone to see.

Thank you for your reply.