Current Year loss from 1065-K1 is now QBI Loss (suspended). How do I treat the accumulated unallowed losses?

[pfield]

The accumulated unallowed losses are $210,515 from passive rental activities (line 2 on K1 from partnership). The current year K1 has net rental loss of $25,344 and Box 20Z attributes this current year loss as a QBI loss. The QBI loss for current year is suspended due to income limitss. Does the prior year unallowed losses continue to carryover as a separate item or since the current year loss is now a QBI loss, is it all one giant QBI loss that carries over?

thank you

[PhoebeRoberts · Accepted solution]

Pre-2018 year losses are not QBI.