Topic Search:
Search Help
Navigation Help
Topic Index
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
#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Index of Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
TOC
A
C
D
E
F
G
H
I
M
N
P
Q
R
S
T
W
A
Assistance,
See:
Tax help
C
Carryback period,
When To Use an NOL
Carryback, waiving,
Waiving the Carryback Period
Carryforward period,
When To Use an NOL
Carryover from 2009 to 2010:
Estates and trusts,
Estates and trusts.
Worksheet instructions,
Worksheet Instructions
Claiming an NOL deduction,
How To Claim an NOL Deduction
D
Deducting a carryback,
Deducting a Carryback
Deducting a carryforward,
Deducting a Carryforward
Domestic production activities deduction,
Domestic production activities deduction (line 23).
E
Eligible loss,
Eligible loss.
F
Farming business,
Farming business.
Farming loss,
Farming loss.
Figuring an NOL:
Capital losses,
Adjustments for capital losses (lines 19–22).
Carryover,
How To Figure an NOL Carryover
Form 1045, Schedule A,
Form 1045, Schedule A.
NOL deduction,
NOLs from other years (line 24).
Nonbusiness income,
Nonbusiness income (line 7).
Filing status, change in,
Change in Filing Status
Form 1045, Schedule A,
Form 1045, Schedule A.
Form 1045, Schedule B,
Form 1045, Schedule B.
Forms and schedules:
Form 1040X,
Form 1040X.
Form 1045,
Form 1045.
Form 1045, Schedule A,
Form 1045, Schedule A.
Form 1045, Schedule B,
Form 1045, Schedule B.
Free tax services,
How To Get Tax Help
G
Gulf Opportunity (GO) Zone loss,
Qualified GO Zone loss.
H
Help,
See:
Tax help
How to carry an NOL back or forward,
How To Carry an NOL Back or Forward
How to figure an NOL,
How To Figure an NOL
I
Illustrated forms and schedules:
Form 1045,
Illustrated Form 1045
Form 1045, Schedule A,
Illustrated Form 1045, Schedule A
Form 1045, Schedule B,
Form 1045, Schedule B.
M
Marital status, change in,
Change in Marital Status
Modified taxable income,
Modified taxable income.
More information,
See:
Tax help
N
NOL resulting in no taxable income,
NOL resulting in no taxable income.
NOL year,
If your deductions for the year are more...
,
NOL year.
P
Publications,
See:
Tax help
Q
Qualified disaster loss,
Qualified disaster loss.
Qualified GO Zone loss,
Qualified GO Zone loss.
Qualified small business,
Qualified small business.
R
Refiguring tax,
Refiguring your tax.
S
Specified liability loss,
Specified liability loss.
Steps in figuring NOL,
NOL Steps
T
Tax help,
How To Get Tax Help
Taxpayer Advocate,
Contacting your Taxpayer Advocate.
TTY/TDD information,
How To Get Tax Help
W
Waiving the 10-year carryback,
Waiving the 10-year carryback.
Waiving the 5-year carryback,
Waiving the 5-year carryback.
,
Waiving the 5-year carryback.
,
Waiving the 5-year carryback.
Waiving the carryback period,
Waiving the Carryback Period
When to use an NOL,
When To Use an NOL
Worksheet:
Carryover from 2009 to 2010,
Worksheet Instructions
TOC