For years prior to 2019, when claiming a loss from prior years for a S-corp (allowed due to an increase in basis), TT put 2 lines on the Sch E - one for the current year S-corp loss/profit that was at risk and one line titled PVA for the at-risk loss carryover that now was covered with new basis. These are all active participation - not passive. My sch E for 2019 is combining the prior year and the current year into one line. Is this a change in IRS reporting rules? Or is it in error?
