The at risk issue refers to your monetary involvement with the investment. You are at risk to the extent you have more money in the investment than you have received from distributions or with regards to losses you have reported on your tax return since you owned the investment.
Money you contributed to and income your reported from the investment would increase your basis and losses you reported or distributions you took from the investment would reduce your basis. A check mark in the box 21 on your K-1 schedule would not be sufficient for you to determine if you at risk with your investment.
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