you say you have multiple partnerships. the at-risk rules apply to each one separately
income is never subject to at-risk limitations
if a partnership loss is not at risk there will be amounts on form 6198 lines 20 and 21
for publicly traded partnerships, despite what the form says none of the loss will flow to form 8582 only the at-risk section of the K-1
there may also be an issue with the PTP sales schedule. It may not take into account losses that cannot/ were not deducted because of at-risk limitations. However, any ordinary income recapture adds to tax basis and to the extent you now have positive tax basis any prior year at-risk loss and suspended PAL loss should now be allowed.
