The last few years my MLP K-1’s in my IRA I have generated thousands of dollars of UBI losses. This year I have acquired another IRA investment that will generate positive UBI in excess of several thousand dollars.

For the 2018 tax year I will need to file a 990T. On what line do I record UBI loss carryforwards?

Separately, my understanding is that UBI losses can be carried forward 15 years, correct?