The main difference between a partner's tax basis and at-risk amount is that qualified nonrecourse financing is not included in the at-risk basis amount.
Qualified nonrecourse financing is considered "at-risk".

Question

Quizplus · Accepted Answer

Qualified nonrecourse financing is not considered "at-risk" and therefore is not included in the at-risk basis amount. However, it may still be included in the partner's tax basis calculation.

The Main Difference Between a Partner's Tax Basis and At-Risk