My business was/is counseling in person and telemental health. End of 2023 I stopped seeing clients. In 2024 I received late payment, thus income. In 2025 I received no income. I have to maintain my business because of liability because I have to protect storage of paper charts and client documents as well as computer charts and documents and data for 7 years after seeing the last client as I am still liable for any breach of information thus have to maintain chart storage (paper) & computer protections, etc. and still have shredding expenses & LLC state fee. I am still nationally certified which is a fee though I let my state licenses expire in Sept 2025. I did not claim office home office expense in 2024 or 2025 since charts etc are not inventory and I saw no clients.
My 2024 Federal carryover worksheet showed a disallowed section 179 expense deduction of 250.00 in 2023 & 2024 so it now shows in the 2025 return.
The 2024 worksheet showed QBI Deduction (section 199A) carryovers. Line 29 business loss carry forward of $-10, 428 in 2023 & $-10,609 in 2024 with line 31 showing 100% 2019,2020,2021,2022& 2023. With the $1000.00 loss from 2025 it shows -11609 on QBI Income Deduction summary for 2025.
What I don’t understand is in the adjusted Gross income the QBI loss affected my non business income on line 8 of the 1040 SR thus reducing my other income to $3092 which I suppose works to my advantage. The reality is I still get the same refund either way because of standard deduction. In years past that QBI Loss never showed up on the 1040SR. It is still on the 2025 worksheet as a carryforward for 2025. Does this mean since it is now affecting the adjusted gross income it will no longer carry forward? I am just confused because it has never affected Adj Gross income before. Did something change in 2025. Or is there a mistake?
