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Publication 536
Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
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Introduction, Useful Items and Important Changes
For use in Preparing 2010 Returns

NOL Steps

How To Figure an NOL

Illustrated Form 1045, Schedule A

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 Form 1045, Schedule B

NOL Carryover From 2010 to 2011

Worksheet Instructions

How To Get Tax Help

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