Publication 536 (2005), Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

Index

A

Assistance (see Tax help)

C

Carryback period, When To Use an NOL

Carryback, waiving, Waiving the Carryback Period

Carryforward period, When To Use an NOL

Carryover from 2004 to 2005:

Estates and trusts, Estates and trusts.

Carryover from 2005 to 2006:

Worksheet instructions, Worksheet Instructions

Claiming an NOL deduction, How To Claim an NOL Deduction

Comments on publication, Comments and suggestions.

D

Deducting a carryback, Deducting a Carryback
Deducting a carryforward, Deducting a Carryforward
Domestic production activities deduction, Domestic production activities deduction.

E

Eligible loss, Eligible loss.

F

Farming business, Farming business.

Farming loss, Farming loss.

Figuring an NOL:

Capital losses, Adjustments for capital losses (lines 19-22).
Carryover, How To Figure an NOL Carryover
NOL deduction, NOLs from other years (line 24).
Nonbusiness income, Nonbusiness income (line 7).
Schedule A (Form 1045), Schedule A (Form 1045).

Filing status, change in, Change in Filing Status

Forms and schedules:

Form 1040X, Form 1040X.
Form 1045, Form 1045.
Schedule A (Form 1045), Schedule A (Form 1045).
Schedule B (Form 1045), Schedule B (Form 1045).

Free tax services, How To Get Tax Help

G

Gulf Opportunity (GO) Zone loss, Qualified GO Zone loss.

H

Help (see Tax help)
How to carry an NOL back or forward, How To Carry an NOL Back or Forward
How to figure an NOL, How To Figure an NOL

I

Illustrated forms and schedules:

Form 1045, Illustrated Form 1045
Schedule A (Form 1045), Illustrated Schedule A (Form 1045)
Schedule B (Form 1045), Schedule B (Form 1045).

M

Marital status, change in, Change in Marital Status
Modified taxable income, Modified taxable income.
More information (see Tax help)

N

NOL more than taxable income, NOL more than taxable income.
NOL year, Introduction, NOL year.

P

Publications (see Tax help)

Q

Qualified GO Zone loss, Qualified GO Zone loss.
Qualified small business, Qualified small business.

R

Refiguring tax, Refiguring your tax.

S

Schedule A (Form 1045), Schedule A (Form 1045).
Schedule B (Form 1045), Schedule B (Form 1045).
Specified liability loss, Specified liability loss.
Steps in figuring NOL, NOL Steps
Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Timber losses, Certain timber losses.
TTY/TDD information, How To Get Tax Help

W

Waiving the 10-year carryback, Waiving the 10-year carryback.

Waiving the 5-year carryback, Waiving the 5-year carryback., Waiving the 5-year carryback.

Waiving the carryback period, Waiving the Carryback Period

When to use an NOL, When To Use an NOL

Worksheet:

Carryover from 2005 to 2006, Worksheet Instructions

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