Carryover deduction due to basis limitation last year. Where do report?

[LarryMars]

I have a disallowed deduction due to basis limitation from last year that my CPA put on the carryover worksheet for this year.  I am one of the partners in an LLC, and this carryover is my SE health insurance premium which I didn’t deduct last year because of the limitation.  Is this a non-passive deduction and how and where do I report this?