Also, when the amount from the 2020 Worksheet 5 for Form 8582 is used in the Schedule E "Carryovers to 2021 Smart Worksheet" for QBI, this amount PLUS the allowed passive loss for 2020 is shown on Line 2 of Schedule C for Form 8995-A. This amount is allocated in column 1(b) between the businesses listed in Line 1 based on their relative incomes. Should the allowed loss from 2021 be included in the carryforward amount on Line 2 of Schedule C for Form 8995-A?
