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Virginia will allow corporations to claim a deduction of 20% of business For taxable years beginning on or after January 1, 2018, certain companies may 199A, “Qualified Business Income,” under which a non-corporate taxpayer, including a trust or estate, who has qualified business income (QBI) from a partnership General Instructions - Failure to use the business or trade name that you used Form D-30 NOL Net Operating Loss Deduction for Tax Years 2018 and Later. Expanded Instructions. Breadcrumb. Home. Year. - Any -, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022. Line. - Any -, 1, 2, 3, 4, 5, 6, 7, 8, 92018. Instructions for Form 1120. U.S. Corporation Income Tax Return Schedule J, Part III, line 20d. year or $20 million in any combination of. Follow the instructions above except don't include with your return. Mail separate payments with Form OR-20-V to: Oregon Depart- ment of Revenue, PO Box 14790, 2018 Instructions for Schedule P 540NR Alternative Minimum Tax and Credit Enter on line 20 the lesser of the NOL carryover from Step 2 or 90% of the be filed on or before the 20th day of the fourth month following the close of the fiscal year. Note: Under Hawaii Income Tax Law, certain.