Your prior year's losses, from your prior year's Schedule C,
go on your next year's Schedule C as:
SECTION 465(d) CARRYOVER
under Part II Expenses of Schedule C (Part I is Income).
Part II Expenses has a line 27 Other Expenses.
It in turn refers to line 48 also called Other Expenses.
That is where I put it under, the loss from prior year.
And call it Section 465(d) Carryover.
For a one-member LLC.
