If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL).
Form 172 covers NOLs for individuals, estates and trusts:
- ob体育 to figure an NOL.
- When to use an NOL.
- ob体育 to claim an NOL deduction.
- ob体育 to figure an NOL carryover.
Current revision
Recent developments
None at this time.