I have a client who receives the same K1 every year. This year the basis worksheet had increases and decreases - in prior years the basis has always been zero (my clients parents are the owners of this business and the client has not contributed any amount to this partnership - it has all been in the form of a gift from the parents). 

My question is this - do I need to reach out to the accountant who prepares the K1 to get more information on my clients "outside basis" in the partnership for future reference. 

Currently the partnership has losses and has not had any income. They expect the losses to be carried forward to offset any future income. 

I might be over thinking things, but I just want to be prepared (this is my first year on my own).

Thank you!