if agi is not zero then you are getting some benefit from the standards or itemized deductions. the full benefit is only if they don't exceed AGI. so the only carryover would likely only be the 179. this is another surprise for 2023. assuming that the business is a qualified business, that the 2022 loss carries over in determining the QBI deduction in 2023 should the business be profitable. what I'm implying, and this is an example, there can be substantial differences in taxes between having zero taxable income one year and $50,000 the next and having $25,000 each year. but as stated someone has to look at the numbers and then ask about next year.
