JSeymour
Level 1
03-21-2019
02:04 PM
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If the QBI deduction is not used in 2018 because the taxpayer has no taxable income, can it be carried forward to the next year?
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Employee
03-21-2019
02:09 PM
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Unfortunately, no. Section 199A has no carryover provision for the deduction, so it's use it or lose it.