Line 13f – Loss limitations

Official source

If you include AMT adjustments or preferences on this line, do not include them on any other line of this schedule. Do not include any passive activities on this line. Instead, use line 11. Also, use line 11 for passive tax shelter farm activities. Use line 13k for nonpassive tax shelter farm activities.

For AMT, refigure certain limited losses using your AMT adjustments and preferences. Refigure your gains and losses from activities for which you are not at risk. Also, refigure your basis limitations that apply to partnerships and S corporations. Refer to IRC Sections 59(h), 465, 704(d), and 1366(d).

Enter on this line the difference between AMT limited losses (from activities reported on federal Schedules C, E, F, or federal Form 4835) and your regular tax limited losses from these activities.

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Line 13f – Loss limitations

Official source

If you include AMT adjustments or preferences on this line, do not include them on any other line of this schedule. Do not include any passive activities on this line. Instead, use line 11. Also, use line 11 for passive tax shelter farm activities. Use line 13k for nonpassive tax shelter farm activities.

For AMT, refigure certain limited losses using your AMT adjustments and preferences. Refigure your gains and losses from activities for which you are not at risk. Also, refigure your basis limitations that apply to partnerships and S corporations. Refer to IRC Sections 59(h), 465, 704(d), and 1366(d).

Enter on this line the difference between AMT limited losses (from activities reported on federal Schedules C, E, F, or federal Form 4835) and your regular tax limited losses from these activities.