What exactly do you mean by negative amount?
Did you receive a K-1 and the figures in Part II box N are negative?
In general, as noted by @Mike9241 the amounts reflected here are informational only, and the tax impact to the taxpayer / partner are reflected in Part III.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
