This is just a note from the preparer that if you have a passive loss carryover from 2022, or you have a basis limitation issue from 2022, or for a myriad of other reasons, you might be able to claim prior unused losses. You as the tax preparer have to make the determination of what is proper for your client who is the recipient of the K-1. And remember, what your client has does not mean it's exactly the same for other K-1 recipients.