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

Publication 536 (PDFPDF | HTML | eBookEPUB)

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