K1 Limited Partnership Abandoned

[Chinmusic3000]

I bought into a K1 limited partnership is 2014 for $18,000.  Over the years I reported passive losses of $5000.  I am trying to abandon the partnership as it is not materially operating and report the loss in 2022.  My current cost basis is $13,000 and abandon value at $0 so why is my income for the section equal zero?  Shouldn't I recognize a $13,000 loss?

[Mike9241]

if you have actually given up your ownership interest then you have a capital loss of $13K. not ordinary. if you still own the interest and the partnership has not shut down, you are not entitled to any loss deduction.