Not able to find it in personal as it used to be taken on line 35 front page of 1040. Was this phased out with the tax reform?
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Yes
Except for stuff in connection with a "agricultural or horticultural cooperative", it has been repealed for years starting after December 31st, 2017.
So unless a "agricultural or horticultural cooperative" applies, it does not exist on a 2018 corporate tax return.
It could still be part of a 2018 personal tax return if the partnership/corporation/estate had a fiscal year (a 2017 tax return with the deduction) that is used on the 2018 personal tax return.
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