At-Risk Limitations                                            OMB No. 1545-0712
Form 6198
(Rev. November 2009)                                             Attach to your tax return.                                 Attachment  
Department of the Treasury                                       See separate instructions.                                 Sequence No.  31
Internal Revenue Service
Name(s) shown on return                                                                                            Identifying number

Description of activity (see page 2 of the instructions)

Part I   Current Year Profit (Loss) From the Activity, Including Prior Year Nondeductible Amounts.   
         See page 2 of the instructions.
1    Ordinary income (loss) from the activity (see page 2 of the instructions)           .  .   . .  .    . .  .       1 
2    Gain (loss) from the sale or other disposition of assets used in the activity (or of your interest in
     the activity) that you are reporting on:               . . . . . . . .  .    . .    .  .   . .  .    . .  .
a    Schedule D  .           . . . . . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   2a 
b    Form 4797             . . . . . . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   2b
c    Other form or schedule        . . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   2c 
3    Other income and gains from the activity, from Schedule K-1 of Form 1065, Form 1065-B, or 
     Form 1120S, that were not included on lines 1 through 2c .           .  .    . .    .  .   . .  .    . .  .       3 
4    Other deductions and losses from the activity, including investment interest expense allowed
     from Form 4952, that were not included on lines 1 through 2c            .    . .    .  .   . .  .    . .  .       4 (                                       ) 
5    Current  year  profit  (loss)  from  the  activity.  Combine  lines  1  through  4.  See  page  3  of  the
     instructions before completing the rest of this form  .          . . .  .    . .    .  .   . .  .    . .  .       5 
Part II  Simplified Computation of Amount At Risk. See page 3 of the instructions before completing this part.
6    Adjusted basis (as defined in section 1011) in the activity (or in your interest in the activity) on the
     first day of the tax year. Do not enter less than zero .         . . .  .    . .    .  .   . .  .    . .  .       6 
7    Increases for the tax year (see page 3 of the instructions)  .       .  .    . .    .  .   . .  .    . .  .       7 
8    Add lines 6 and 7         . . . . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .       8 
9    Decreases for the tax year (see page 4 of the instructions) .        .  .    . .    .  .   . .  .    . .  .       9 
10a  Subtract line 9 from line 8     . .                . . . . . . . . . .         10a
b    If line 10a is        more than zero, enter that amount here and go to line 20 (or complete Part III). 
     Otherwise, enter -0- and see Pub. 925 for information on the recapture rules               . .  .    . .  .   10b
Part III Detailed Computation of Amount At Risk. If you completed Part III of Form 6198 for the prior year, see  
         page 4 of the instructions.
11   Investment in the activity (or in your interest in the activity) at the effective date.  Do not         enter 
     less than zero          . . . . . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   11 
12   Increases at effective date     . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   12 
13   Add lines 11 and 12         . . . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   13 
14   Decreases at effective date  .    .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   14 
15   Amount at risk (check box that applies):
a        At effective date. Subtract line 14 from line 13. Do not enter less than zero.
b        From your prior year Form 6198, line 19b.  Do not enter the amount from line 10b of                       15 
         your prior year form.                                                                                  
16   Increases since (check box that applies):
a        Effective date          b The end of your prior year         . . .  .    . .    .  .   . .  .    . .  .   16 
17   Add lines 15 and 16         . . . .                . . . . . . . . . .  .    . .    .  .   . .  .    . .  .   17 
18   Decreases since (check box that applies):
a        Effective date          b The end of your prior year         . . .  .    . .    .  .   . .  .    . .  .   18 
19a  Subtract line 18 from line 17     .                . . . . . . . . . .         19a
b    If line 19a is more than zero, enter that amount here and go to line 20. Otherwise, enter -0- and 
     see Pub. 925 for information on the recapture rules  .           . . .  .    . .    .  .   . .  .    . .  .   19b
Part IV  Deductible Loss
20   Amount at risk. Enter the larger of line 10b or line 19b           . .  .    . .    .  .   . .  .    . .  .   20 
21   Deductible loss. Enter the smaller of the line 5 loss (treated as a positive number) or line 20. 
     See page 8 of the instructions to find out how to report any deductible loss and any carryover .              21    (                                       ) 
     Note: If the loss is from a passive activity, see the Instructions for  Form 8582,  Passive Activity Loss Limitations, or the Instructions for 
         Form 8810,            Corporate Passive Activity Loss and Credit Limitations, to find out if the loss is allowed under the passive activity 
         rules.  If only part of the loss is subject to the passive activity loss rules, report only that part on Form 8582 or Form 8810, 
         whichever applies.
For Paperwork Reduction Act Notice, see page 8 of the instructions.                         Cat. No. 50012Y              Form 6198 (Rev. 11-2009)