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Publication 536 (2007), Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
For use in preparing
2007
Returns
Table of Contents
Publication 536 - Introductory Material
What's New
Reminder
Introduction
Ordering forms and publications.
Tax questions.
Useful Items - You may want to see:
Publication 536 - Main Contents
NOL Steps
How To Figure an NOL
Nonbusiness deductions (line 6).
Nonbusiness income (line 7).
Nonbusiness capital losses.
Business capital losses.
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 2007 to 2008
Worksheet Instructions
How To Get Tax Help
Taxpayer Advocacy Panel (TAP).
Low Income Taxpayer Clinics (LITCs).
Index
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