What is a section 465(d) carryover and why cant I delete it from my misc farm expenses?

[IreneS]

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 (a carryover). The figure you see for Section 465 (d) carryover is the amount of loss you weren't able to take last year and may be able to take this year.

If you are certain you didn't have a  Section 465 (d) carryover from prior years, you can clear this up by adding a negative "Miscellaneous" expense. 

1. On the screen, Your Farming Income and Expenses, go to the Farm Expenses section and click the Start/Update box next to Other miscellaneous expenses.  [See Screenshot #1, below.]
2. On the next screen, Other miscellaneous expenses, enter the carryover figure as a negative number and enter the description as Section 465 (d) carryover offset.  [Screenshot #2]