This is verbatim from Form 8582, Part 1, line 3.
3. Combine lines 1d and 2d. If this line is zero or more, stop here and include this form with your return;
all losses are allowed, including any prior year unallowed losses entered on line 1c or 2c. Report the
losses on the forms and schedules normally used .................
So, take a look at the partnership K-1 for this year. Does it report box 1 or box 2 income? Report your prior-year unallowed loss in the box that is normally used for that partnership.
