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).

Publication 536 covers NOLs for individuals, estates and trusts:

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

Current revision

Recent developments

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