No, Qualified Business Income (QBI) loss carryover isn't the same as net operating loss (NOL). A QBI loss carryover is only used to reduce current QBI for the purpose of figuring out the QBI deduction.
You can use current business losses to offset your W-2 income, but you say you don't have any this year.
You can use an NOL to offset your W-2 income, but I don't think that you have one. An NOL is when your entire income for a year is a negative number.
The passage you cite about At-Risk losses and passive activities probably doesn't apply to your situation.
Passive activities are those that are more investment-related, rather a business activity that you actively participate in. At-Risk limitations refer to financing your business with non-recourse loans.
This is what the iRS says about QBI loss carryover: "If the total QBI from all trades or businesses is less than zero, the taxpayer's QBI Component will be zero and any negative amount is carried forward to the next taxable year. The carried forward negative QBI will be treated as negative QBI from a separate trade or business for purpose of determining the QBI Component in the next taxable year. Any negative QBI carried into the subsequent tax year as a qualified business net loss carryforward will be used in that subsequent year to determine the net qualified business income or loss in that year. If the net loss carryforward from the originating year is not fully absorbed in the subsequent year, the new net loss amount will become a qualified business net loss carryforward to be applied in the subsequent year."
I know that isn't very clear either, but it means the QBI loss carryover is combined with the current QBI gain or loss. If there is still a loss, it gets carried forward to the next year.
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