The Tara Partnership (not involved in real estate)generated income of $75,000 during the year.Since the partnership is involved in an activity that is subject to the at-risk rules,all of Tara's partners must file Form 6198 with their individual income tax returns.

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The requirement to file Form 6198, "At-Risk Limitations," is determined by an individual partner's level of at-risk investment in the partnership, not by the partnership's overall income or the nature of its activities. Each partner's requirement to file depends on their specific circumstances, not a blanket rule for all partners based on the partnership's income.

The Tara Partnership (Not Involved in Real Estate)generated Income of $75,000