itonewbie
Level 15
12-07-2019
07:04 AM
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Losses and deductions from tax years ended before Jan 1, 2018 but disallowed, suspended, limited, or carried over to future years are not taken into account for QBI pursuant to §1.199A-3(b)(1)(iv).
What Susan explained, however, is correct for losses and deductions from tax years beginning Jan 1, 2018.
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Still an AllStar
Still an AllStar