Unfortunately, QuickBooks backups cannot be restored directly to older versions due to compatibility restrictions. QuickBooks backup files (.QBB) are designed to work with the current or newer version of QuickBooks. Attempting to restore to an older version may result in errors or data corruption. Options include updating QuickBooks to the backup version, using Intuit’s data conversion services for billing, or manually entering the data. Always ensure QuickBooks versions are compatible to prevent issues when performing backups and restores.