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Download 1040ez Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Download 1040ez Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Download 1040ez Fiscal-year taxpayers. Download 1040ez   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Download 1040ez These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Download 1040ez First Quarter The first quarter of a calendar year is made up of January, February, and March. Download 1040ez Second Quarter The second quarter of a calendar year is made up of April, May, and June. Download 1040ez Third Quarter The third quarter of a calendar year is made up of July, August, and September. Download 1040ez Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Download 1040ez Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Download 1040ez Use the following general guidelines to make these changes. Download 1040ez The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Download 1040ez Also see Saturday, Sunday, or legal holiday, earlier. Download 1040ez Individuals Form 1040. Download 1040ez    This form is due on the 15th day of the 4th month after the end of your tax year. Download 1040ez Form 4868 is used to request an extension of time to file Form 1040. Download 1040ez Estimated tax payments (Form 1040-ES). Download 1040ez   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Download 1040ez Partnerships Form 1065. Download 1040ez   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Download 1040ez Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Download 1040ez Form 1065-B (electing large partnerships). Download 1040ez   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Download 1040ez Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 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Download 1040ez Principally, it covers the following federal taxes. Download 1040ez Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Download 1040ez Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Download 1040ez Federal unemployment (FUTA) tax you must pay as an employer. Download 1040ez The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Download 1040ez Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Download 1040ez Forms you may need. Download 1040ez   The following is a list and description of the primary employment tax forms you may need. Download 1040ez Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Download 1040ez This form is due the last day of the first calendar month after the calendar year ends. Download 1040ez Use it to report the FUTA tax on wages you paid. Download 1040ez Form 941, Employer's QUARTERLY Federal Tax Return. Download 1040ez This form is due the last day of the first calendar month after the calendar quarter ends. Download 1040ez Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Download 1040ez Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Download 1040ez This form is due the last day of the first calendar month after the calendar year ends. Download 1040ez Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Download 1040ez Form 944, Employer's ANNUAL Federal Tax Return. Download 1040ez This form is due the last day of the first calendar month after the calendar year ends. Download 1040ez Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Download 1040ez Form 945, Annual Return of Withheld Federal Income Tax. Download 1040ez This form is due the last day of the first calendar month after the calendar year ends. Download 1040ez Use it to report income tax withheld on all nonpayroll items. Download 1040ez Nonpayroll items include the following. Download 1040ez Backup withholding. Download 1040ez Withholding on pensions, annuities, IRAs, and gambling winnings. Download 1040ez Payments of Indian gaming profits to tribal members. Download 1040ez Fiscal-year taxpayers. Download 1040ez   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Download 1040ez The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Download 1040ez These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Download 1040ez See July 31 , later. Download 1040ez Extended due dates. Download 1040ez   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Download 1040ez If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Download 1040ez However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Download 1040ez First Quarter The first quarter of a calendar year is made up of January, February, and March. Download 1040ez Second Quarter The second quarter of a calendar year is made up of April, May, and June. 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Download 1040ez File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Download 1040ez You must file the form before you begin accepting wagers. Download 1040ez After that, file the form by July 1 of each year. Download 1040ez Also, see Form 730, later. Download 1040ez Form 720, Quarterly Federal Excise Tax Return. Download 1040ez File this form by the last day of the month following the calendar quarter. Download 1040ez Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Download 1040ez Form 730, Monthly Tax Return for Wagers. Download 1040ez Use this form to pay an excise tax on wagers you accept. Download 1040ez File this form for each month by the last day of the following month. Download 1040ez Also, see Form 11-C, earlier. 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Download 1040ez   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Download 1040ez For excise taxes, there are two exceptions to this rule. Download 1040ez For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Download 1040ez Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Download 1040ez If the due date falls on a Sunday, the deposit is due on the following Monday. Download 1040ez For more information, see the Instructions for Form 720. Download 1040ez The Excise Tax Calendar has been adjusted for all of these provisions. Download 1040ez Regular method taxes. Download 1040ez   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Download 1040ez First Quarter The first quarter of a calendar year is made up of January, February, and March. Download 1040ez Second Quarter The second quarter of a calendar year is made up of April, May, and June. Download 1040ez Third Quarter The third quarter of a calendar year is made up of July, August, and September. Download 1040ez Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Download 1040ez How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Download 1040ez Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Download 1040ez Free help with your tax return. 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Download 1040ez Search publications and instructions by topic or keyword. Download 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Download 1040ez Read Internal Revenue Bulletins. Download 1040ez Sign up to receive local and national tax news by email. Download 1040ez Phone. Download 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Download 1040ez Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Download 1040ez Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Download 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887. Download 1040ez Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Download 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Download 1040ez Most VITA and TCE sites offer free electronic filing. Download 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Download 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Download 1040ez Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Download 1040ez The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Download 1040ez If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Download 1040ez Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Download 1040ez Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Download 1040ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Download 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Download 1040ez Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Download 1040ez You should receive your order within 10 business days. Download 1040ez Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Download 1040ez Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Download 1040ez Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Download 1040ez Call to ask tax questions, 1-800-829-1040. Download 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Download 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Download 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Download 1040ez gsa. Download 1040ez gov/fedrelay. Download 1040ez Walk-in. 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Understanding your CP22A Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your:..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?
Mention that you got a CP22A notice with a balance due and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Download 1040ez

Download 1040ez Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Download 1040ez Nonbusiness income (line 7). Download 1040ez Nonbusiness capital losses. Download 1040ez Business capital losses. Download 1040ez Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Download 1040ez Step 1. Download 1040ez   Complete your tax return for the year. Download 1040ez You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Download 1040ez Estates and trusts — Form 1041, line 22. Download 1040ez   If the amount on that line is not negative, stop here — you do not have an NOL. Download 1040ez Step 2. Download 1040ez   Determine whether you have an NOL and its amount. Download 1040ez See How To Figure an NOL , later. Download 1040ez If you do not have an NOL, stop here. Download 1040ez Step 3. Download 1040ez   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Download 1040ez See When To Use an NOL , later. Download 1040ez Step 4. Download 1040ez   Deduct the NOL in the carryback or carryforward year. Download 1040ez See How To Claim an NOL Deduction , later. Download 1040ez If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Download 1040ez Step 5. Download 1040ez   Determine the amount of your unused NOL. Download 1040ez See How To Figure an NOL Carryover , later. Download 1040ez Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Download 1040ez Note. Download 1040ez   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Download 1040ez How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Download 1040ez There are rules that limit what you can deduct when figuring an NOL. Download 1040ez In general, the following items are not allowed when figuring an NOL. Download 1040ez Any deduction for personal exemptions. Download 1040ez Capital losses in excess of capital gains. Download 1040ez The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Download 1040ez Nonbusiness deductions in excess of nonbusiness income. Download 1040ez The net operating loss deduction. Download 1040ez The domestic production activities deduction. Download 1040ez Form 1045, Schedule A. Download 1040ez   Use Form 1045, Schedule A, to figure an NOL. Download 1040ez The following discussion explains Schedule A and includes an illustrated example. Download 1040ez   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Download 1040ez If line 1 is a negative amount, you may have an NOL. Download 1040ez   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Download 1040ez Nonbusiness deductions (line 6). Download 1040ez   Enter on line 6 deductions that are not connected to your trade or business or your employment. Download 1040ez Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Download 1040ez   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Download 1040ez   Do not enter business deductions on line 6. Download 1040ez These are deductions that are connected to your trade or business. Download 1040ez They include the following. Download 1040ez State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Download 1040ez Moving expenses. Download 1040ez Educator expenses. Download 1040ez The deduction for the deductible part of self-employed health insurance. Download 1040ez Domestic production activities deduction. Download 1040ez Rental losses. Download 1040ez Loss on the sale or exchange of business real estate or depreciable property. Download 1040ez Your share of a business loss from a partnership or an S corporation. Download 1040ez Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Download 1040ez If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Download 1040ez Loss on the sale of accounts receivable (if you use an accrual method of accounting). Download 1040ez Interest and litigation expenses on state and federal income taxes related to your business. Download 1040ez Unrecovered investment in a pension or annuity claimed on a decedent's final return. Download 1040ez Payment by a federal employee to buy back sick leave used in an earlier year. Download 1040ez Nonbusiness income (line 7). Download 1040ez   Enter on line 7 only income that is not related to your trade or business or your employment. Download 1040ez For example, enter your annuity income, dividends, and interest on investments. Download 1040ez Also, include your share of nonbusiness income from partnerships and S corporations. Download 1040ez   Do not include on line 7 the income you receive from your trade or business or your employment. Download 1040ez This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Download 1040ez Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Download 1040ez Adjustment for section 1202 exclusion (line 17). Download 1040ez   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Download 1040ez Adjustments for capital losses (lines 19–22). Download 1040ez   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Download 1040ez Nonbusiness capital losses. Download 1040ez   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Download 1040ez If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Download 1040ez Business capital losses. Download 1040ez   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Download 1040ez Domestic production activities deduction (line 23). Download 1040ez   You cannot take the domestic production activities deduction when figuring your NOL. Download 1040ez Enter on line 23 any domestic production activities deduction claimed on your return. Download 1040ez NOLs from other years (line 24). Download 1040ez   You cannot deduct any NOL carryovers or carrybacks from other years. Download 1040ez Enter the total amount of your NOL deduction for losses from other years. Download 1040ez Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Download 1040ez It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Download 1040ez Example. Download 1040ez Glenn Johnson is in the retail record business. Download 1040ez He is single and has the following income and deductions on his Form 1040 for 2013. Download 1040ez See the illustrated Form 1040 , later. Download 1040ez INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Download 1040ez However, to figure whether he has an NOL, certain deductions are not allowed. Download 1040ez He uses Form 1045, Schedule A, to figure his NOL. Download 1040ez See the Illustrated Form 1045, Schedule A , later. Download 1040ez The following items are not allowed on Form 1045, Schedule A. Download 1040ez Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Download 1040ez Please click the link to view the image. Download 1040ez Form 1040, page 1 This image is too large to be displayed in the current screen. Download 1040ez Please click the link to view the image. Download 1040ez Form 1040, page 2 This image is too large to be displayed in the current screen. Download 1040ez Please click the link to view the image. Download 1040ez Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Download 1040ez You can, however, choose not to carry back an NOL and only carry it forward. Download 1040ez See Waiving the Carryback Period , later. Download 1040ez You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Download 1040ez NOL year. Download 1040ez   This is the year in which the NOL occurred. Download 1040ez Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Download 1040ez Eligible loss. Download 1040ez   The carryback period for eligible losses is 3 years. Download 1040ez Only the eligible loss portion of the NOL can be carried back 3 years. Download 1040ez An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Download 1040ez Qualified small business. Download 1040ez   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Download 1040ez If the business did not exist for this entire 3-year period, use the period the business was in existence. Download 1040ez   An eligible loss does not include a farming loss or a qualified disaster loss. Download 1040ez Farming loss. Download 1040ez   The carryback period for a farming loss is 5 years. Download 1040ez Only the farming loss portion of the NOL can be carried back 5 years. Download 1040ez A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Download 1040ez Farming business. Download 1040ez   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Download 1040ez A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Download 1040ez The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Download 1040ez   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Download 1040ez It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Download 1040ez Waiving the 5-year carryback. Download 1040ez   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Download 1040ez To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Download 1040ez If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Download 1040ez Attach an election statement to your amended return, and write “Filed pursuant to section 301. Download 1040ez 9100-2” at the top of the statement. Download 1040ez Once made, this choice is irrevocable. Download 1040ez Qualified disaster loss. Download 1040ez   The carryback period for a qualified disaster loss is 5 years. Download 1040ez Only the qualified disaster loss portion of the NOL can be carried back 5 years. Download 1040ez A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Download 1040ez Qualified disaster expenses. Download 1040ez   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Download 1040ez Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Download 1040ez Note. Download 1040ez Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Download 1040ez Excluded losses. Download 1040ez   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Download 1040ez   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Download 1040ez Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Download 1040ez Specified liability loss. Download 1040ez   The carryback period for a specified liability loss is 10 years. Download 1040ez Only the specified liability loss portion of the NOL can be carried back 10 years. Download 1040ez Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Download 1040ez   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Download 1040ez For details, see section 172(f). Download 1040ez Waiving the 10-year carryback. Download 1040ez   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Download 1040ez To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Download 1040ez If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Download 1040ez Attach a statement to your amended return and write “Filed pursuant to section 301. Download 1040ez 9100-2” at the top of the statement. Download 1040ez Once made, this choice is irrevocable. Download 1040ez Waiving the Carryback Period You can choose not to carry back your NOL. Download 1040ez If you make this choice, then you can use your NOL only in the 20-year carryforward period. Download 1040ez (This choice means you also choose not to carry back any alternative tax NOL. Download 1040ez ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Download 1040ez This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Download 1040ez If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Download 1040ez Attach a statement to your amended return, and write “Filed pursuant to section 301. Download 1040ez 9100-2” at the top of the statement. Download 1040ez Once you choose to waive the carryback period, it generally is irrevocable. Download 1040ez If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Download 1040ez If you do not file this statement on time, you cannot waive the carryback period. Download 1040ez How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Download 1040ez If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Download 1040ez If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Download 1040ez Start by carrying it to the first tax year after the NOL year. Download 1040ez If you do not use it up, carry the unused part to the next year. Download 1040ez Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Download 1040ez Example 1. Download 1040ez You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Download 1040ez No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Download 1040ez You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Download 1040ez Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Download 1040ez If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Download 1040ez Example 2. Download 1040ez Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Download 1040ez You begin using the $4,000 in 2010. Download 1040ez As shown in the following chart, $3,000 of this NOL is used in 2010. Download 1040ez The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Download 1040ez Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Download 1040ez If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Download 1040ez If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Download 1040ez NOL resulting in no taxable income. Download 1040ez   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Download 1040ez See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Download 1040ez Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Download 1040ez You can get your refund faster by using Form 1045, but you have a shorter time to file it. Download 1040ez You can use Form 1045 to apply an NOL to all carryback years. Download 1040ez If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Download 1040ez Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Download 1040ez Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Download 1040ez Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Download 1040ez Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Download 1040ez Form 1045. Download 1040ez   You can apply for a quick refund by filing Form 1045. Download 1040ez This form results in a tentative adjustment of tax in the carryback year. Download 1040ez See the Illustrated Form 1045 . Download 1040ez at the end of this discussion. Download 1040ez   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Download 1040ez   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Download 1040ez If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Download 1040ez For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Download 1040ez Form 1040X. Download 1040ez   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Download 1040ez File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Download 1040ez For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Download 1040ez   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Download 1040ez Refiguring your tax. Download 1040ez   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Download 1040ez (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Download 1040ez ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Download 1040ez Refigure the following items. Download 1040ez The special allowance for passive activity losses from rental real estate activities. Download 1040ez Taxable social security and tier 1 railroad retirement benefits. Download 1040ez IRA deductions. Download 1040ez Excludable savings bond interest. Download 1040ez Excludable employer-provided adoption benefits. Download 1040ez The student loan interest deduction. Download 1040ez The tuition and fees deduction. Download 1040ez   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Download 1040ez (Enter your NOL deduction on Form 1045, line 10. Download 1040ez On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Download 1040ez )   Next, refigure your taxable income. Download 1040ez (On Form 1045, use lines 12 through 15 and the “After carryback” column. Download 1040ez ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Download 1040ez Refigure the following items. Download 1040ez The itemized deduction for medical expenses. Download 1040ez The itemized deduction for qualified mortgage insurance premiums. Download 1040ez The itemized deduction for casualty losses. Download 1040ez Miscellaneous itemized deductions subject to the 2% limit. Download 1040ez The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Download 1040ez The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Download 1040ez Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Download 1040ez    Do not refigure the itemized deduction for charitable contributions. Download 1040ez   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Download 1040ez Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Download 1040ez (On Form 1045, use lines 16 through 25, and the “After carryback” column. Download 1040ez ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Download 1040ez If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Download 1040ez   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Download 1040ez Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Download 1040ez Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Download 1040ez You must attach a statement that shows all the important facts about the NOL. Download 1040ez Your statement should include a computation showing how you figured the NOL deduction. Download 1040ez If you deduct more than one NOL in the same year, your statement must cover each of them. Download 1040ez Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Download 1040ez If you file a joint return, the NOL deduction is limited to the income of that spouse. Download 1040ez For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Download 1040ez After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Download 1040ez Refund limit. Download 1040ez   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Download 1040ez You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Download 1040ez The refund cannot be more than the joint overpayment. Download 1040ez Attach a statement showing how you figured your refund. Download 1040ez Figuring your share of a joint tax liability. Download 1040ez   There are five steps for figuring your share of the refigured joint tax liability. Download 1040ez Figure your total tax as though you had filed as married filing separately. Download 1040ez Figure your spouse's total tax as though your spouse had also filed as married filing separately. Download 1040ez Add the amounts in (1) and (2). Download 1040ez Divide the amount in (1) by the amount in (3). Download 1040ez Multiply the refigured tax on your joint return by the amount figured in (4). Download 1040ez This is your share of the joint tax liability. Download 1040ez Figuring your contribution toward tax paid. Download 1040ez   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Download 1040ez If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Download 1040ez Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Download 1040ez Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Download 1040ez Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Download 1040ez However, treat the NOL deduction as a joint NOL. Download 1040ez If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Download 1040ez Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Download 1040ez Separate to joint return. Download 1040ez   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Download 1040ez Joint to separate returns. Download 1040ez   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Download 1040ez Joint return in NOL year. Download 1040ez   Figure each spouse's share of the joint NOL through the following steps. Download 1040ez Figure each spouse's NOL as if he or she filed a separate return. Download 1040ez See How To Figure an NOL , earlier. Download 1040ez If only one spouse has an NOL, stop here. Download 1040ez All of the joint NOL is that spouse's NOL. Download 1040ez If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Download 1040ez The result is spouse A's share of the joint NOL. Download 1040ez The rest of the joint NOL is spouse B's share. Download 1040ez Example 1. Download 1040ez Mark and Nancy are married and file a joint return for 2013. Download 1040ez They have an NOL of $5,000. Download 1040ez They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Download 1040ez Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Download 1040ez Mark does not have any NOL to carry back. Download 1040ez Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Download 1040ez Example 2. Download 1040ez Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Download 1040ez Figured separately, his NOL is $1,800 and her NOL is $3,000. Download 1040ez The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Download 1040ez The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Download 1040ez Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Download 1040ez Joint return in previous carryback or carryforward year. Download 1040ez   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Download 1040ez If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Download 1040ez Figure each spouse's modified taxable income as if he or she filed a separate return. Download 1040ez See Modified taxable income under How To Figure an NOL Carryover , later. Download 1040ez Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Download 1040ez This is spouse A's share of the joint modified taxable income. Download 1040ez Subtract the amount figured in (2) from the joint modified taxable income. Download 1040ez This is spouse B's share of the joint modified taxable income. Download 1040ez Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Download 1040ez Add the amounts figured in (2) and (4). Download 1040ez Subtract the amount figured in (5) from spouse A's NOL deduction. Download 1040ez This is spouse A's share of the joint carryover. Download 1040ez The rest of the joint carryover is spouse B's share. Download 1040ez Example. Download 1040ez Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Download 1040ez In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Download 1040ez They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Download 1040ez Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Download 1040ez Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Download 1040ez Then they figure their shares of the $5,000 carryover as follows. Download 1040ez Step 1. Download 1040ez   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Download 1040ez   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Download 1040ez 75 Sam's share of joint MTI $11,250 Step 3. Download 1040ez   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Download 1040ez   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Download 1040ez   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Download 1040ez   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Download 1040ez She has no carryover to 2012. Download 1040ez Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Download 1040ez His carryover to 2012 is $5,000. Download 1040ez Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Download 1040ez It includes a filled-in page 1 of Form 1045. Download 1040ez Example. Download 1040ez Martha Sanders is a self-employed contractor. Download 1040ez Martha's 2013 deductions are more than her 2013 income because of a business loss. Download 1040ez She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Download 1040ez Her filing status in both years was single. Download 1040ez See the filled-in Form 1045 later. Download 1040ez Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Download 1040ez (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Download 1040ez ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Download 1040ez Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Download 1040ez 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Download 1040ez 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Download 1040ez 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Download 1040ez On line 10, Martha enters her $10,000 NOL deduction. Download 1040ez Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Download 1040ez To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Download 1040ez Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Download 1040ez 5%)]. Download 1040ez This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Download 1040ez Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Download 1040ez She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Download 1040ez Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Download 1040ez The decrease in tax because of her NOL deduction (line 27) is $1,612. Download 1040ez Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Download 1040ez She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Download 1040ez This image is too large to be displayed in the current screen. Download 1040ez Please click the link to view the image. Download 1040ez Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Download 1040ez You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Download 1040ez Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Download 1040ez If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Download 1040ez Modified taxable income. Download 1040ez   Your modified taxable income is your taxable income figured with the following changes. Download 1040ez You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Download 1040ez You cannot claim a deduction for capital losses in excess of your capital gains. Download 1040ez Also, you must increase your taxable income by the amount of any section 1202 exclusion. Download 1040ez You cannot claim the domestic production activities deduction. Download 1040ez You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Download 1040ez You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Download 1040ez This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Download 1040ez To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Download 1040ez   Your taxable income as modified cannot be less than zero. Download 1040ez Form 1045, Schedule B. Download 1040ez   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Download 1040ez Do not use Form 1045, Schedule B, for a carryforward year. Download 1040ez If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Download 1040ez Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Download 1040ez It includes a filled-in Form 1045, Schedule B. Download 1040ez Example. Download 1040ez Ida Brown runs a small clothing shop. Download 1040ez In 2013, she has an NOL of $36,000 that she carries back to 2011. Download 1040ez She has no other carrybacks or carryforwards to 2011. Download 1040ez Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Download 1040ez She is single and claimed only one personal exemption of $3,700. Download 1040ez During that year, she gave $1,450 in charitable contributions. Download 1040ez Her medical expenses were $3,000. Download 1040ez She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Download 1040ez Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Download 1040ez The deduction for medical expenses was limited to expenses over 7. Download 1040ez 5% of adjusted gross income (. Download 1040ez 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Download 1040ez The deductions for taxes and home mortgage interest were not subject to any limits. Download 1040ez She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Download 1040ez She had no other deductions in 2011 (except the NOL deduction). Download 1040ez Her taxable income (figured without the NOL deduction) for the year was $24,700. Download 1040ez Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Download 1040ez She did not itemize her deductions in 2012. Download 1040ez She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Download 1040ez She had no other deductions in 2012 (other than the NOL deduction). Download 1040ez Her taxable income, therefore, was ($425). Download 1040ez Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Download 1040ez She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Download 1040ez She completes the column for the first preceding tax year ended 12/31/12. Download 1040ez See the illustrated Form 1045, Schedule B , shown later. Download 1040ez Column 1, line 1. Download 1040ez Ida enters $36,000, her 2013 net operating loss, on line 1. Download 1040ez Column 1, line 2. Download 1040ez She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Download 1040ez Column 1, line 3. Download 1040ez Ida enters her net capital loss deduction of $1,000 on line 3. Download 1040ez Column 1, lines 4 and 5. Download 1040ez Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Download 1040ez She enters zero on lines 4 and 5. Download 1040ez Column 1, line 6. Download 1040ez Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Download 1040ez Ida enters zero on line 6. Download 1040ez Column 1, line 7. Download 1040ez Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Download 1040ez On line 7, she enters the total adjustment from line 38. Download 1040ez Column 1, line 8. Download 1040ez Ida enters the deduction for her personal exemption of $3,700 for 2011. Download 1040ez Column 1, line 9. Download 1040ez After combining lines 2 through 8, Ida's modified taxable income is $29,475. Download 1040ez Column 1, line 10. Download 1040ez Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Download 1040ez She enters the $6,525 carryover on line 10. Download 1040ez She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Download 1040ez (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Download 1040ez ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Download 1040ez Column 1, line 11. Download 1040ez Ida's adjusted gross income for 2011 was $35,000. Download 1040ez Column 1, line 12. Download 1040ez She adds lines 3 through 6 and enters $1,000 on line 12. Download 1040ez (This is her net capital loss deduction added back, which modifies her adjusted gross income. Download 1040ez ) Column 1, line 13. Download 1040ez Her modified adjusted gross income for 2011 is now $36,000. Download 1040ez Column 1, line 14. Download 1040ez On her 2011 tax return, she deducted $375 as medical expenses. Download 1040ez Column 1, line 15. Download 1040ez Her actual medical expenses were $3,000. Download 1040ez Column 1, line 16. Download 1040ez She multiplies her modified adjusted gross income, $36,000, by . Download 1040ez 075. Download 1040ez She enters $2,700 on line 16. Download 1040ez Column 1, line 17. Download 1040ez She substracts $2,700 from her actual medical expenses, $3,000. Download 1040ez She enters $300 on line 17. Download 1040ez This is her modified medical deduction. Download 1040ez Column 1, line 18. Download 1040ez The difference between her medical deduction and her modified medical deduction is $75. Download 1040ez She enters this on line 18. Download 1040ez Column 1, lines 19 through 21. Download 1040ez Ida had no deduction for qualified mortgage insurance premiums in 2011. Download 1040ez She skips lines 19 and 20 and enters zero on line 21. Download 1040ez Column 1, line 22. Download 1040ez She enters her modified adjusted gross income of $36,000 on line 22. Download 1040ez Column 1, line 23. Download 1040ez She had no other carrybacks to 2011 and enters zero on line 23. Download 1040ez Column 1, line 24. Download 1040ez Her modified adjusted gross income remains $36,000. Download 1040ez Column 1, line 25. Download 1040ez Her actual contributions for 2011 were $1,450, which she enters on line 25. Download 1040ez Column 1, line 26. Download 1040ez She now refigures her charitable contributions based on her modified adjusted gross income. Download 1040ez Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Download 1040ez Column 1, line 27. Download 1040ez The difference is zero. Download 1040ez Column 1, lines 28 through 37. Download 1040ez Ida had no casualty losses or deductions for miscellaneous items in 2011. Download 1040ez She skips lines 28 through 31 and lines 33 through 36. Download 1040ez Ida enters zero on lines 32 and 37. Download 1040ez Column 1, line 38. Download 1040ez She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Download 1040ez She carries this figure to line 7. Download 1040ez Column 2, line 1. Download 1040ez Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Download 1040ez Column 2, line 2. Download 1040ez She enters ($425), her 2012 taxable income, on line 2. Download 1040ez Column 2, line 3. Download 1040ez Ida enters her net capital loss deduction of $3,000 on line 3. Download 1040ez Column 2, lines 4 and 5. Download 1040ez Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Download 1040ez She enters zero on lines 4 and 5. Download 1040ez Column 2, line 6. Download 1040ez Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Download 1040ez Ida enters zero on line 6. Download 1040ez Column 2, line 7. Download 1040ez Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Download 1040ez Column 2, line 8. Download 1040ez Ida enters the deduction for her personal exemption of $3,800 for 2012. Download 1040ez Column 2, line 9. Download 1040ez After combining lines 2 through 8, Ida's modified taxable income is $6,375. Download 1040ez Column 2, line 10. Download 1040ez Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Download 1040ez She enters the $150 carryover on line 10. Download 1040ez This image is too large to be displayed in the current screen. Download 1040ez Please click the link to view the image. Download 1040ez Form 1045, page 3 This image is too large to be displayed in the current screen. Download 1040ez Please click the link to view the image. Download 1040ez Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Download 1040ez It will help you figure your NOL to carry to 2014. Download 1040ez Keep the worksheet for your records. Download 1040ez Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Download 1040ez More than one NOL. Download 1040ez   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Download 1040ez To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Download 1040ez Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Download 1040ez Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Download 1040ez Example. Download 1040ez Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Download 1040ez Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Download 1040ez Subtract your 2011 NOL of $2,000 from $5,000. Download 1040ez This gives you taxable income of $3,000. Download 1040ez Your 2011 NOL is now completely used up. Download 1040ez Subtract your $7,000 2012 NOL from $3,000. Download 1040ez This gives you taxable income of ($4,000). Download 1040ez You now complete the worksheet for your 2012 NOL. Download 1040ez Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Download 1040ez Line 2. Download 1040ez   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Download 1040ez Add it to your negative taxable income (figured without the NOL deduction). Download 1040ez Enter the result on line 2. Download 1040ez Line 6. Download 1040ez   You must refigure the following income and deductions based on adjusted gross income. Download 1040ez The special allowance for passive activity losses from rental real estate activities. Download 1040ez Taxable social security and tier 1 railroad retirement benefits. Download 1040ez IRA deductions. Download 1040ez Excludable savings bond interest. Download 1040ez Excludable employer-provided adoption benefits. Download 1040ez The student loan interest deduction. Download 1040ez The tuition and fees deduction. Download 1040ez   If none of these items apply to you, enter zero on line 6. Download 1040ez Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Download 1040ez Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Download 1040ez Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Download 1040ez Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Download 1040ez Keep a record of your computations. Download 1040ez   Enter your total adjustments for the above items on line 6. Download 1040ez Line 7. Download 1040ez   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Download 1040ez Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Download 1040ez Complete only those sections that apply to you. Download 1040ez Estates and trusts. Download 1040ez   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Download 1040ez Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Download 1040ez Subtract the recomputed deductions from those claimed on the return. Download 1040ez Enter the result on line 7. Download 1040ez Modified adjusted gross income. Download 1040ez   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Download 1040ez The adjusted gross income on the return. Download 1040ez The amounts from lines 3 through 5 of the worksheet. Download 1040ez The exemption amount from Form 1041, line 20. Download 1040ez The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Download 1040ez   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Download 1040ez The adjusted gross income amount you used to figure the deduction claimed on the return. Download 1040ez The amounts from lines 3 through 5 of the worksheet. Download 1040ez The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Download 1040ez Line 11. Download 1040ez   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Download 1040ez Add it to your adjusted gross income. Download 1040ez Enter the result on line 11. Download 1040ez Line 20. Download 1040ez   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Download 1040ez Your deduction is limited. Download 1040ez Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Download 1040ez On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Download 1040ez   □ No. Download 1040ez Your deduction is not limited. Download 1040ez Enter the amount from line 19 on line 20 and enter -0- on line 21. Download 1040ez Line 23. Download 1040ez   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Download 1040ez Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Download 1040ez Use the reduced contributions carryover to figure the amount to enter on line 23. Download 1040ez Please click here for the text description of the image. Download 1040ez Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Download 1040ez Free help with your tax return. 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