For 2022 you will report your "old" MLP as normal with the passive activity losses attached to it and the Schedule K-1 needs to be marked This partnership ended in 2022 and Disposition was not via a sale. Then enter the Schedule K-1 for the "new" MLP partnership but do not report any carryover losses for it in 2022. When you prepare your 2023 tax return (next tax season) you will delete the "old" MLP Schedule K-1 and only enter the "new" one but report the carryover losses that remained from 2022 here.
@ras208
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