topic Carryovers to 2022 - how to manually enter for out of state - D400? in Deductions & credits

Carryovers to 2022 - how to manually enter for out of state - D400?

jyeh74 — Mon, 23 Feb 2026 12:49:22 GMT

I see a section on 2021 taxes

North Carolina Carryovers

Unallowed Passive Losses = $1500

Unallowed Passive Losses - State Source Amounts = $275

When I enter it under TT, what do I put under the rental property carryover section?

Regular tax carryover

Sch E = $1500?

AMT carryover

Sch E = $1500 or $275?

QBI carryovers

Sch E = ?

I do not see a "state source amounts" section. I only see Regular tax carryover and AMY carryover and QBI carryover

This does look different from California Carryovers. The California Carryovers does NOT have this "Unallowed Passive Losses - State Source Amounts" The California Carryover has "AMT Unallowed Passive Losses" that I do not see under the North Carolina section. How come?

Re: Carryovers to 2022 - how to manually enter for out of state - D400?

RobertB4444 — Sun, 12 Feb 2023 17:38:30 GMT

You are limited to how much you can deduct from the losses on a rental property. In 2021 (or in an earlier year) you lost money on your rental house. You deducted the loss but you had actually lost $1775 more than you deducted on your tax return.

So that $1775 just floats forward with you, from year to year, until you make some money on the rental and then you get to deduct the loss. Or until you sell the house. Whichever comes first.

AMT stands for "Alternative Minimum Tax". It is designed to prevent people who have a ton of deductions from avoiding taxes altogether. So the AMT loss that you are showing is only useful to the system if you were to trigger this alternative tax by having too many deductions.

The first two - regular tax carryovers and AMT carryovers - both get that $1775 we've been talking about. It's the same number but enter it in both places.

The QBI number stays as zero unless you are a real estate professional or dedicate at least 250 hours a year to rental property activities in which case the $1000 goes in the QBI section too.

@jyeh74

Re: Carryovers to 2022 - how to manually enter for out of state - D400?

jyeh74 — Sun, 12 Feb 2023 18:48:26 GMT

@RobertB4444 thanks for explaining. So you’re supposed to add both numbers together and reflect them in the Unallowed and the AMT section? There is another tax I was looking at where the Unallowed and the AMT is the same number. We didn’t add them. But this is the first time I don’t see Unallowed and AMT but I see Unallowed and State Sourced. Never seen State Sources before.

Re: Carryovers to 2022 - how to manually enter for out of state - D400?

RobertB4444 — Mon, 13 Feb 2023 17:37:01 GMT

It is special losses related to North Carolina return. Just add them and you're all set.

@jyeh74