the form 6198 which is supposed to limit losses to amount at risk, essentially your basis, does not work since it was not used from the first year of the partnership. therefore you'll have to make certain adjustments so your allowed loss for 2019 (I assume there was none allowed in prior years) is $25,000, enter the 2019 losses on line 1 or 2 whichever is applicable. under section k on the k-1 check the box that indicates some investment is not at risk. use the quick zoom link for form 6198 (first one). in Part II line 6 enter $25000 reduced by cumulative prior year losses not to exceed $25,000. so if cumulative prior year losses were $23,000 line 6 would be $2,000.
further down on the K-1 worksheet in section A - passive activity adjustment - change the amount if needed to the lesser of cumulative prior year losses or $25,000
in section B use the same amount.
if done correctly column c in section A and B should be $25,000
