At-Risk Limitations

OMB 1545-0712

IRC section 465 requires taxpayers to limit their at-risk loss to the lesser of the loss or their amount at risk. Form 6198 is used by taxpayers to determine their deductible loss and by IRS to verify the amount deducted.

The latest form for At-Risk Limitations expires 2022-07-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 6198 Form 6198 - At-Risk Limitations Form
1545-0712 Supporting Statement.docx Supporting Statement A
Form 6198 - At-Risk Limitations Form

All Historical Document Collections

202204-1545-010 Approved without change	Extension without change of a currently approved collection	2022-07-29
201905-1545-003 Approved without change	Extension without change of a currently approved collection	2019-06-25
201602-1545-029 Approved without change	Extension without change of a currently approved collection	2016-03-31
201211-1545-049 Approved without change	Extension without change of a currently approved collection	2012-12-17
200910-1545-010 Approved without change	Extension without change of a currently approved collection	2009-10-26
200608-1545-011 Approved without change	Extension without change of a currently approved collection	2006-08-14
200511-1545-028 Approved without change	No material or nonsubstantive change to a currently approved collection	2005-11-07
200306-1545-028 Approved without change	Extension without change of a currently approved collection	2003-06-27
200007-1545-011 Approved without change	Extension without change of a currently approved collection	2000-07-05
199707-1545-020 Approved without change	Extension without change of a currently approved collection	1997-07-21
199407-1545-008 Approved without change	Extension without change of a currently approved collection	1994-07-18
199108-1545-009 Approved without change	Revision of a currently approved collection	1991-08-15
198904-1545-061 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-04-11
198904-1545-017 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-04-03
198810-1545-002 Approved without change	Revision of a currently approved collection	1988-10-04
198706-1545-018 Approved without change	Extension without change of a currently approved collection	1987-06-09
198501-1545-001 Approved without change	Revision of a currently approved collection	1985-01-03
198309-1545-011 Approved without change	Revision of a currently approved collection	1983-09-07
198212-1545-027 Approved without change	New collection (Request for a new OMB Control Number)	1982-12-01