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Ghosts on the ledger
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Future of professionals report 2025
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Screen CA6198R - California At-Risk Limitations - Rent and Royalty (1120)
Overview
Use this screen to enter at-risk information for Rental and Royalty Properties. The data you enter generates CA Form 6198, the At-Risk Limitation Worksheet, and the CA Rental and Royalty At-Risk Limitation Worksheet for each at-risk entity.
The application combines information entered throughout the return and determines the allowed losses for an activity.
note
If any line on CA Form 6198, Part I has an override, the application is no longer able to allocate the loss or deduction. Instead, enter the allowable loss or carryover on the appropriate screen.
Carryovers
The application transfers corresponding information entered in the CARent screen for the
Unit
and Description
to this section.Use this section to enter last year’s regular and AMT passive loss carryovers for this activity. The application proformas this information from last year’s return, if applicable.
note
The application assumes that blank
AMT carryover
boxes indicate no AMT carryover. It doesn’t use the regular carryovers as a default AMT amount. If there's no difference between the regular and AMT carryover, enter the same amount in both the regular and AMT carryover
boxes. The application uses this information to complete Forms 4626 and 8810, if applicable.