Well....there's almost always exceptions...even though rare....SO you'd really have to tell us exactly what you are talking about.
There's Only one exception that I can think of for the moment:
Normal income deductions can't be carried over to subsequent years, but for folks who make absolutely HUGE charity donations, some of the excess $$ (those not allowed to be used in one year) can sometimes be used in a subsequent year. But HUGE means charity donation $$ exceeding 60% or perhaps even 100% of AGI for a particular year (Not sure if 100% was in effect for some or all of particular years in 2019-thru-2022).
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
