Except for stuff in connection with a "agricultural or horticultural cooperative", it has been repealed for years starting after December 31st, 2017.
So unless a "agricultural or horticultural cooperative" applies, it does not exist on a 2018 corporate tax return.
It could still be part of a 2018 personal tax return if the partnership/corporation/estate had a fiscal year (a 2017 tax return with the deduction) that is used on the 2018 personal tax return.
