skip navigation

Search Help
Navigation Help

Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #

Forms
Publications

Comments
About Tax Map

Net Operating Loss
NOL
 Forms  Publications
Forms and Instructions Forms and Instructions
Relevant Forms
Form 1040-X Amended U.S. Individual Income Tax Return Topic Screen for this Form
1040-X Instructions
Form 1138 Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback Topic Screen for this Form
Principal Publications Publications
Related Publications
Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts Index for this Publication PDF version of this Publication Topic Screen for this Publication
Links Inside Publications
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Figuring Net Profit or Loss
Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41...
Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Step 1. Complete your tax return for the year....
Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts - How To Figure an NOL
How To Figure an NOL If your deductions for the year are more than your income for the year, you may have...
Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts - When To Use an NOL
When To Use an NOL Generally, if you have an NOL for a tax year ending in 2007, you must carry back the entire...
Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts - How To Figure an NOL Carryover
How To Figurean NOL Carryover If your NOL is more than your taxable income for the year to which you carry...
Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts - NOL Carryover From 2007 to 2008
NOL Carryover From 2007 to 2008 If you had an NOL deduction carried forward from a year prior to 2007 that...
Publication 542 - Corporations - Income, Deductions, and Special Provisions
Net Operating Losses A corporation generally figures and deducts a net operating loss (NOL) the same way an...
Related Topic Links
right arrowCarryovers
right arrowDeducting a Carryback
right arrowHow To Carry an NOL Back or Forward
right arrowLoss
right arrowNOL Carryover
right arrowNOL Deduction
right arrowNOL, Corporation
right arrowTrust
right arrowWaiving the Carryback Period