Publication 536

Publication 536

A form published by the IRS explaining how to calculate net operating losses, as well as the rules governing carryforwards and carrybacks and similar issues.
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For information about figuring the NOL carrybacks and carryovers for married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover, see Publication 536, Net Operating Losses for Individuals, Estates, and Trusts.
For more information on NOLs, see Publication 536, Form 1045 and instructions.