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

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

For use in Preparing 2004 Returns
Introduction, Useful Items and Important Changes

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 2004 to 2005

Worksheet Instructions

How To Get Tax Help