here's a worksheet that you can use form 6198 is a form used to compute any at-risk limitation.
https://tax.thomsonreuters.com/content/dam/ewp-m/documents/tax/en/pdf/other/quickfinder-updates/qpep...
however, more simply, in general if you k-1 is prepared on the tax basis and your capital a/c is positive at the end of the year you're at-risk
only if your tax basis capital account is negative do you have to determine what liabilities can be added back to make the total positive meaning your at-risk
