Have you used Web resources:
https://www.irs.gov/businesses/partnerships/form-1065-frequently-asked-questions
https://www.grantthornton.com/library/alerts/tax/2019/Flash/IRS-FAQ-negative-tax-basis-capital-repor...
https://smallbusiness.chron.com/determining-basis-limited-partnership-negative-capital-account-37623...
