You can amend up to three prior year returns to claim QBI if applicable.
The Qualified Business Income Deduction allows 20% to be reduced from income before tax. It is not a gain that is carried forward, although a loss could be.
As a Golf Pro, the business would be considered a SSTB Specialized Service Trade or Business, so depending on the income, the QBI may be limited or may not be applied.
IRS Link
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