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It's not QBI until all the computations are done, just potential QBI until it's netted with other income and compared to the limitation of 1040 income. Nothing's lost. You didn't Qualify for it, thus the Q in QBI. Negative QBI does roll forward and reduces potential QBI in the next year. We get a new form for that. Whoopee, a new form! (Tongue firmly in cheek)

Only since the 80s.

I know you're joking around, but less lead in the environment is a very good thing.

Grubbing for berries and dodging bullets.

I think buckshot is no longer made of lead, but instead tungsten or plastic is more common. Not sure, but I think this is to prevent kids who eat paint from growing up to eat buckshot. Or maybe the deer were getting dumber from being shot full of lead.

I have customers, preparing payroll for others, that are griping because they still want to use XP or another obsoleted OS (By the maker of the OS). At the turn of the century, I had some who did the same, insisting they could only use a DOS based OS. I have some who are in "business" claiming they have no internet access, which I know is untrue (except for a monastery), and they must have a CD. (Wayfair makes it untenable to continue to offer CD's based on how certain states implemented Wayfair, and the minuscule number who still ask for a CD.) If I were to have someone else handle data for me, I would ask for information showing their hardware and software maintenance policies and status.

The IRS now has an downloadable Income Tax Withholding Assistant for Employers spreadsheet: https://www.irs.gov/businesses/small-businesses-self-employed/income-tax-withholding-assistant-for-employers

1120 is required for any taxable year whether there are income and expenses or not. That should be spelled out in 1120 instructions.

If you want to have a calendar year, file 2017 and establish it.

!. When did he file his SS-4 and obtain an EIN ? 2. What is the date on the IRS EIN letter and is the IRS expecting a tax return for 2017 ?