skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
International
Tax Topic Index
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Net Operating Loss (NOL) Deduction
NOL Deduction
menu link iconPublicationsmenu link iconForms
Principal Publications Publications
horizontal rule
Related Publications
Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and TrustsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 536 - Net Operating Losses (NOLs) for Individuals, Estates, and Trusts - How To Claim an NOL Deduction
How To Claim an NOL Deduction. If you have not already carried the NOL to an earlier year, your NOL deduction...
Publication 542 - Corporations - Income, Deductions, and Special Provisions
Claiming the NOL Deduction. Generally, a corporation must carry an NOL back 2 years prior to the year the...
Forms and Instructions Forms and Instructions
horizontal rule
Relevant Forms
Form 1138 Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss CarrybackTopic Screen for this Form
Related Topic Links
related topicDeductible
related topicDeductible Losses
related topicHow to Carry an Net Operating Loss (NOL) Back or Forward
related topicLoss
related topicNet Operating Loss (NOL) Carryover
related topicNet Operating Loss (NOL) Carryover from 2012 to 2013
related topicNet Operating Losses (NOL)
related topicOperations