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Thank you for taking the time to answer my question. I have PAL in 2019 & 2020, but for some reason, it messed up in the 2020 return. Lines 1 and 4 are the same amount, but different from the amount in line 16. I have the unallowed losses on Worksheets 5 and 6 on page 2 which I will carry to my 2021 tax return. Thank you again.