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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About 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.

Current Products


Recent Developments


Other Items You May Find Useful

All Revisions for Publication 536

Publication 225, Farmer's Tax Guide

Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)

Publication 535, Business Expenses

Publication 542, Corporations

Publication 908, Bankruptcy Tax Guide

Other Current Products


Comment on Publication 536

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