Net Operating Losses (NOL)

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Net Operating Losses (NOL)

NOL
Net Operating Loss (NOL)

Forms

Publications


Forms and Instructions

Relevant Forms

Form 1040-X Amended U.S. Individual Income Tax Return
Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return

Form 1045 Application for Tentative Refund
Instructions for Form 1045, Application for Tentative Refund

Form 1138 Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback


Publications

Related Publications

Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - How To Report Gains and Losses

Net operating loss (NOL). If your casualty or theft loss deduction causes your deductions for the year to...

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...

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 2011, 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 Figure an NOL Carryover. If your NOL is more than your taxable income for the year to which you carry...

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...