I use a Delaware LLC to protect the name of a small social group which has chosen not to be tax-qualified but to prevent others form using the name for business purposes, the name has some prestige attached to it. IRS says that a single-member LLC classified as a disregarded entity, i.e. not elected to be treated as a corporation, must use the owners 's SSN an report on his federal income tax return. the LLC had a small loss last year., funds were down $3900 but I don't want to claim a loss to lower my personal taxes due to the nature of the organization. Is there way to do this, can the "at risk" line on Form 6198, lines 20 and 21, be used to lower or eliminate the loss? any other ideas? tks kar