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Not the same. But are related. If you have an at-risk carryover, you should have a number on line 21 of 2018 Form 6198 At-Risk Limitations. And, if the loss is from a passive activity, you would have a Form 8582 "Passive Activity Loss Limitations"
For more information, see both Form 6198 and 8582: https://www.irs.gov/pub/irs-pdf/f6198.pdf and https://www.irs.gov/pub/irs-pdf/f8582.pdf
Also, to see a list of the at-risk activities, click here https://www.irs.gov/pub/irs-prior/i6198--2020.pdf. To see passive activities, click here: https://www.irs.gov/pub/irs-pdf/i8582.pdf
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March 3, 2020
3:37 PM