Publication 536 - Net Operating Losses (Nols) For Individuals, Estates, And Trusts - 2005 Page 18

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All the business tax forms, instructions,
IRS Tax Map to help you find forms, in-
“Rate the Product” survey — your oppor-
and publications needed to successfully
structions, and publications by searching
tunity to suggest changes for future edi-
manage a business.
on a keyword or topic.
tions.
An updated version of this CD is available each
Tax law changes for 2005.
Web links to various government agen-
year in early April. You can get a free copy by
cies, business associations, and IRS or-
calling 1-800-829-3676 or by visiting
ganizations.
To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
S
Farming loss . . . . . . . . . . . . . . . . . 3
Schedule A (Form 1045) . . . . . 3
Schedule B (Form 1045) . . . . 11
Figuring an NOL:
Assistance (See Tax help)
Schedule A (Form 1045) . . . . . . 2
Capital losses . . . . . . . . . . . . . . . 3
Schedule B (Form 1045) . . . . . 11
Carryover . . . . . . . . . . . . . . . . . . 11
M
Steps in figuring NOL . . . . . . . . 2
C
NOL deduction . . . . . . . . . . . . . . 3
Suggestions for
Marital status, change in . . . . . 8
Carryback period . . . . . . . . . . . . . 3
Nonbusiness income . . . . . . . . 3
publication . . . . . . . . . . . . . . . . . 2
Modified taxable income . . . . 11
Carryback, waiving . . . . . . . . . . . 3
Schedule A (Form 1045) . . . . . 2
More information (See Tax help)
Carryforward period . . . . . . . . . . 3
Filing status, change in . . . . . . 8
T
Carryover from 2004 to 2005:
Forms and schedules:
Estates and trusts . . . . . . . . . . 14
N
Tax help . . . . . . . . . . . . . . . . . . . . . 17
Form 1040X . . . . . . . . . . . . . . . . 7
Carryover from 2005 to 2006:
Taxpayer Advocate . . . . . . . . . . 17
Form 1045 . . . . . . . . . . . . . . . . . . 7
NOL more than taxable
Worksheet instructions . . . . . 14
TTY/TDD information . . . . . . . . 17
Schedule A (Form 1045) . . . . . 2
income . . . . . . . . . . . . . . . . . . . . . 7
Claiming an NOL
Schedule B (Form 1045) . . . . 11
NOL year . . . . . . . . . . . . . . . . . . . 1, 3
deduction . . . . . . . . . . . . . . . . . . 7
Free tax services . . . . . . . . . . . . 17
W
Comments on publication . . . . 2
P
Waiving the 5-year
H
carryback . . . . . . . . . . . . . . . . . . 3
Publications (See Tax help)
D
Waiving the carryback
Help (See Tax help)
Deducting a carryback . . . . . . . 7
period . . . . . . . . . . . . . . . . . . . . . . 3
How to carry an NOL back or
Q
Deducting a carryforward . . . . 8
When to use an NOL . . . . . . . . . 3
forward . . . . . . . . . . . . . . . . . . . . 7
Qualified small business . . . . . 3
Worksheet:
How to figure an NOL . . . . . . . . 2
Carryover from 2005 to
E
R
2006 . . . . . . . . . . . . . . . . . . . . 14
I
Eligible loss . . . . . . . . . . . . . . . . . . 3
Refiguring tax . . . . . . . . . . . . . . . . 7
Illustrated forms and
schedules:
F
Form 1045 . . . . . . . . . . . . . . . . . . 9
Farming business . . . . . . . . . . . . 3
Page 18

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