I disagree. The At-Risk limitation is different and separate from Basis limitations. Form 6198 should not be filed with the tax return.
You need to MANUALLY calculate the amount you are allowed, and only enter those amounts on the K-1. You will then MANUALLY carry it over to next year. In the year the suspended Basis loss is allowed, you need to enter that as a SEPARATE K-1, called "PYA".
As a side note, if you are claiming losses, you are required to attach a Basis statement to your tax return.
