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The rapper has entered the race for the White House invoking his religious beliefs. Prof Josef Sorett looks at whether West’s presidential bid is anything more than a stunt
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The excess is called an "Excess Business Loss" and it is treated as other income on the Form 1040, Schedule 1. The threshold amounts of $250,000, $500,000 for joint return taxpayers, are indexed for inflation. Additional information on the limitation on losses for individual business owners is provided in instructions for Form 461, Limitation.