Calculate Schedule C, line 31

Per Schedule C Instructions, having a loss on Schedule C, Line 31, may limit the amount of loss you can deduct. Go to Line 32 before entering the loss on Line 31. Instructions for Line 32 refer to at-risk rules (Form 6198). Generally, if there's a business loss and amounts invested in the business for which the taxpayer isn't at risk, then you need to complete Form 6198. If the amount calculated on Schedule C, Line 31 isn't what you expected, review Form 6198.
Also, if you answered
No
to Schedule C, Line G, then review Form 8582 Instructions for any limitation that may apply to the loss reported on Line 31.
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