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After you file
Your first option is to delete the zero from Line 24 in the 2023 column.
The other option is as follows:
Review last year's return to make sure that the allowable Section 179 was allocated properly.
Specifically, you should check that in last year's return:
* the allowable Section 179 on each activity does not exceed the total of the Section 179 elected for that activity last year, plus any Section 179 carryover to that activity last year, and
* the sum of the allowable Section 179 on all activities equals the total allowable Section 179 shown on Form 4562: Section 179 Limitation.
If you need to access your prior year return, see How do I get a PDF of my return?
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‎April 1, 2025
9:31 AM