Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification


Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About Form 6198, At-Risk Limitations

Use Form 6198 to figure:

  • The profit (loss) from an at-risk activity for the current year.
  • The amount at risk for the current year.
  • The deductible loss for the current year.

Current Products

Recent Developments

None available at this time.

Other Items You May Find Useful

All Form 6198 Revisions

Publication 541, Partnerships

Publication 551, Basis of Assets

Publication 925, Passive Activity and At-Risk Rules

Other Current Products

Comment on Form 6198

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.