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

For use in preparing 2002 Returns

Table of Contents

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

• Important Change
• Important Reminder
• NOL Steps
• How To Figure an NOL
  • Illustrated Schedule A (Form 1045)
• When To Use an NOL
• How To Claim an NOL Deduction
  • Deducting a Carryback
  • Deducting a Carryforward
  • Change in Marital Status
  • Change in Filing Status
  • Illustrated Form 1045
• How To Figure an NOL Carryover
  • Illustrated Schedule B (Form 1045)
• NOL Carryover From 2002 to 2003
  • Worksheet Instructions
• How To Get Tax Help

Index

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C

• Carryback, 5-year period
• Carryback, waiving
• Carryforward period
• Carryover from 2002 to 2003, Estates and trusts
• Claiming an NOL deduction

D

• Deducting a carryback
• Deducting a carryforward

F

• Figuring an NOL, Capital losses
• Figuring an NOL, Carryover
• Figuring an NOL, Exemptions
• Figuring an NOL, NOL deduction
• Figuring an NOL, Nonbusiness deductions
• Figuring an NOL, Nonbusiness income
• Filing status, change in
• Forms and schedules, Form 1040X
• Forms and schedules, Form 1045
• Forms and schedules, Schedule A (Form 1045)

I

• Illustrated forms and schedules, Form 1045
• Illustrated forms and schedules, Schedule A (Form 1045)
• Illustrated forms and schedules, Schedule B (Form 1045)

M

• Marital status, change in
• Modified taxable income

N

• NOL more than taxable income

R

• Refiguring tax

S

• Steps in figuring NOL
• Suggestions

T

• Taxpayer Advocate
• TTY/TDD information

W

• Worksheet, Carryover from 2002 to 2003