you do not apportion unless you changed tax years.
if you have a calendar S-Corp then the entire 2022 loss gets reported on its 2022 return. you have to complete forms 7203 and 6198 in your 1040
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if you have a fiscal year S-Corp ending in 2023. it's on the 2023 return (use the 2022 Turbotax business version ) that the entire fiscal year loss gets reported and on your 2023 1040 when it is reported. again forms 7203 and 6198 for your 1040. without an extension, an S-Corp return is due the 15 day of the 3rd month after the year-end. file form 7004 for a 6 month extension. state laws vary on the need for an extension if a federal one is filed
