The question about At-Risk limitations (Schedule C Line 32) appears under Uncommon Situations at the bottom of the Schedule C list of expenses and income - but only if your business is showing a loss. If that applies to your business, click the pencil icon (edit) to the right of Uncommon Situations, then click Continue to bring up the At-Risk question. You can change your answer on this page.
According to the IRS Instructions for Schedule C: "You don’t need to complete line 32 if line 7 is more than the total of lines 28 and 30." In other words, Line 32 is blank if your business reports a profit for the year.
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