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Level 1
March 21, 2019

Can QBI Deduction Carry Forward?

  • March 21, 2019
  • 1 reply
  • 12 views

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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1 reply

Level 4
March 21, 2019

Unfortunately, no. Section 199A has no carryover provision for the deduction, so it's use it or lose it.