You do not apportion only a part of an S-Corp loss to this year and carry over the balance to future years at the S-Corp level.
An S-Corp is a flow-through entity and all profits and losses are apportioned to shareholders through their Schedules K-1 which are then entered on their respective personal tax returns. And at the shareholder level, the losses are either used to offset other income or carried forward. Each shareholder has a different tax situation.
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