I'm hoping to get more clarification on how to car...
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Investors & landlords

I'm hoping to get more clarification on how to carry over the suspended losses for each of the PTPs that exist under the "umbrella" of the Master Limited Partnership, since each PTP, as well as each activity within that PTP (e.g. from box 1 - Ordinary Business Income or Loss, box 2 - Net Rental Real Estate Income or Loss, or box 3 - Other Net Rental Income or Loss) results in a separate K-1, and each of those K-1s may have suspended losses.

I've had ETP for several years, and from year to year the PTPs change, and the activities for each PTP change, so when TT imports the K-1s from my previous year's return, it often will not match what needs to be entered for the current year. For instance, in 2016 my ETP MLP resulted in seven K-1s being created in TT: three separate K-1s for ETP as it had activity in box 1, 2, and 3; one K-1 for Sunoco Logistics (SXL); two K-1s for Sunoco LP (SUN); and one K-1 for PennTex Midstream Partners (PTXP). However, in 2017, my ETP MLP no longer had Sunoco (SUN) as a PTP, nor did it have any activity in box 2 for ETP, so three of the K-1s from my 2016 return were not not part of my 2017 return, and two of those K-1s had suspended losses to carry forward. And now from my 2017 return, TT has imported the K-1 for SXL and PTXP which are no longer part of the ETP MLP, and both have suspended losses to carry forward.

How do I carry forward the suspended losses from the PTPs that no longer exist within the ETP MLP? And if passive losses can only be offset by passive gains within the same PTP, then what happens to those losses when the PTP is no longer a part of the larger entity? Can I adjust the suspended loss in the final ETP K-1 for 2018 to reflect the losses from the SXL and PTXP PTPs carried forward from 2017 even though they are from completely separate PTPs? Any help would be appreciated!
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