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Free file gov Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Free file gov Tax questions. Free file gov Useful Items - You may want to see: Reminders Future developments. Free file gov  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. Free file gov irs. Free file gov gov/pub536. Free file gov Photographs of missing children. Free file gov  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file gov You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free file gov Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). Free file gov An NOL year is the year in which an NOL occurs. Free file gov You can use an NOL by deducting it from your income in another year or years. Free file gov What this publication covers. Free file gov   This publication discusses NOLs for individuals, estates, and trusts. Free file gov It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. Free file gov To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. Free file gov A loss from operating a business is the most common reason for an NOL. Free file gov Partnerships and S corporations generally cannot use an NOL. Free file gov However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. Free file gov Keeping records. Free file gov   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. Free file gov    You should attach all required documents to the Form 1045 or Form 1040X. Free file gov For details, see the instructions for Form 1045 or Form 1040X. Free file gov What is not covered in this publication?   The following topics are not covered in this publication. Free file gov Bankruptcies. Free file gov See Publication 908, Bankruptcy Tax Guide. Free file gov NOLs of corporations. Free file gov See Publication 542, Corporations. Free file gov Section references. Free file gov   Section references are to the Internal Revenue Code unless otherwise noted. Free file gov Comments and suggestions. Free file gov   We welcome your comments about this publication and your suggestions for future editions. Free file gov   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file gov   You can send your comments from www. Free file gov irs. Free file gov gov/formspubs/. Free file gov Click on “More Information. Free file gov ” and then on “Comment on Tax Forms and Publications. Free file gov ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free file gov Ordering forms and publications. Free file gov   Visit www. Free file gov irs. Free file gov gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free file gov Internal Revenue Service 1201 N. Free file gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file gov   If you have a tax question, check the information available on IRS. Free file gov gov or call 1-800-829-1040. Free file gov We cannot answer tax questions sent to either of the above addresses. Free file gov Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. Free file gov S. Free file gov Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. Free file gov Prev  Up  Next   Home   More Online Publications