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Publication 536
Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
Introduction, Useful Items and Important Changes
For use in Preparing 2008 Returns

NOL Steps

How To Figure an NOL

Illustrated Schedule A (Form 1045)

When To Use an NOL

Exceptions to 2-Year Carryback Rule
Waiving the Carryback Period
How To Carry an NOL Back or Forward

How To Claim an NOL Deduction

Deducting a Carryback
Deducting a Carryforward
Change in Marital Status
Change in Filing Status
Illustrated Form 1045

How To Figure an NOL Carryover

Illustrated Schedule B (Form 1045)

NOL Carryover From 2008 to 2009

Worksheet Instructions

How To Get Tax Help