Business & farm

You didn't provide any details about your question, but as a general rule, Schedule C is almost never subject to the Not-At-Risk rules and should therefore not have Section 465(d) carryovers.

 

If I had to guess, you mistakenly said, you are NOT At-Risk, rather than saying you ARE At-Risk when you prepared your 2024 return.  Assuming that is the case, you can amend your 2024 return to say you are ARE At-Risk and it will then allow those losses to be used in 2024.  Then there would NOT be a carryover to 2025, so you would need to delete that.