No, the Ending Capital Account on Schedule K-1 has no affect on your at-risk status.
If you are personally responsible for the business and have no one who will give you your investment back if the business fails, you are considered to be "at risk". In other words, you have invested your own money in the business.
Here are some examples for when an investor is not at risk:
- Non-recourse loans used to finance the business.
- Cash, property or borrowed amounts used in the business that are protected against loss by a guarantee, stop-loss agreement, or other similar arrangement (excluding casualty insurance and insurance against tort liability).
- Amounts borrowed for use in the business from a person who has an interest in the business, other than as a creditor.
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