Where do I enter a loss carryover on a 1065 return?
A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax. Instead, it "passes through" any profits or losses to its partners.
Each partner's share of income and loss from the partnership is included on the partner's individual return.
See the 1065 Instructions and K1 Instructions for details.