ThomasM125
Employee Tax Expert

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Nothing has changed in what qualifies for a QBI deduction. The QBI loss carryforward would only be deductible against QBI income. It is possible that you have QBI income from other sources, such as an interest in a public traded partnership that would allow you to have a QBI deduction. You can look on Form 8995 to see where the deduction is coming from. 

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