You may have Section 179 carryovers from property that wasn't eligible for this deduction. If you didn't amend the prior year return that generated this carryover, the deduction is lost.
To resolve the error message, delete the amount shown for the Section 179 carryover in the Carryovers to 2024 Smart Worksheet Line A.
[edited to clarify source of carryover 2/24/25 | 12:12 PT]
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