If you are certain you didn't have a Section 465 (d) carryover from prior years (or it is double-counting), you can clear this up by adding a negative "Miscellaneous" expense and describe it as "Section 465 (d) carryover offset".
A Section 465 (d) carryover refers to the ‘at-risk’ rules of Section 465 of the Internal Revenue Code. Under that section, your losses are limited to the amount you have at risk in the activity. A loss that was disallowed because of the at-risk rules is generally treated as a deduction from the same activity in the following tax year (ie. carried over).
