[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-9796":3},{"rec_id":4,"title":5,"text":6},"9796","How do I adjust the qualified business income (QBI) on my K-1 by passive carryovers?","Your QBI for 2025 only includes passive losses that are allowed for 2025. FreeTaxUSA adjusts QBI for the total amount of loss allowed for your \u003Ci>K-1\u003C/i> in 2025. That total amount can include carryovers from a previous year. If a loss carryover is from 2017 or before, it shouldn't be included in QBI.\r\n\u003Cbr>\u003Cbr>\r\nFor example, you have a \u003Ci>K-1\u003C/i> that reported a loss in 2017 of $1,000. You couldn't take that loss on your tax return in 2017 or any year until 2025. So, you carried it over and in 2025 your $1,000 loss from 2017 was included in your allowed losses. We've included all the allowed losses in our calculated QBI amount, so you'd need to increase your QBI to remove the 2017 allowed loss.",1777391491403]