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

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Assistance (see Tax help)

Carryback period, When To Use an NOL

Carryback, waiving, Waiving the Carryback Period

Carryforward period, When To Use an NOL

Carryover from 2003 to 2004:

Estates and trusts, Estates and trusts.

Carryover from 2004 to 2005:

Worksheet instructions, Worksheet Instructions

Claiming an NOL deduction, How To Claim an NOL Deduction

Comments on publication, Comments and suggestions.

Deducting a carryback, Deducting a Carryback
Deducting a carryforward, Deducting a Carryforward

Eligible loss, Eligible loss.

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
NOL deduction, NOLs from other years (line 23).
Nonbusiness income, Nonbusiness income (line 7).
Schedule A (Form 1045), Schedule A (Form 1045).

Filing status, change in, Change in Filing Status

Forms and schedules:

Form 1040X, Form 1040X.
Form 1045, Form 1045.
Schedule A (Form 1045), Schedule A (Form 1045).
Schedule B (Form 1045), Schedule B (Form 1045).

Free tax services, How To Get Tax Help

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

Illustrated forms and schedules:

Form 1045, Illustrated Form 1045
Schedule A (Form 1045), Illustrated Schedule A (Form 1045)
Schedule B (Form 1045), Schedule B (Form 1045).

Marital status, change in, Change in Marital Status
Modified taxable income, Modified taxable income.
More information (see Tax help)

NOL more than taxable income, NOL more than taxable income.
NOL year, Introduction, NOL year.

Publications (see Tax help)

Qualified small business, Qualified small business.

Refiguring tax, Refiguring your tax.

Schedule A (Form 1045), Schedule A (Form 1045).
Schedule B (Form 1045), Schedule B (Form 1045).
Steps in figuring NOL, NOL Steps
Suggestions for publication, Comments and suggestions.

Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help

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 2004 to 2005, Worksheet Instructions