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

If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL).

This publication covers NOLs for individuals, estates and trusts:

  • How to figure an NOL,
  • When to use an NOL, 
  • How to claim an NOL deduction, and
  • How to figure an NOL carryover.

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Page Last Reviewed or Updated: 02-Sep-2014