Net Operating Loss (NOL) Tracker 2026-2030

Pre-2018 and post-2017 NOL rules. 80% taxable income limitation for post-2017 NOLs. Indefinite carryforward, no carryback for most taxpayers. Multi-year absorption schedule with an optional Section 382 limit. State non-conformity warning.
IRC 172(a)(2) - NOL deductionIRC 172(b)(1)(A) - carryforwardIRC 382 - ownership changeForm 172 / Form 1120, Line 29a
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1

Tax Year & Taxpayer

The 80% limit and the carryforward rules have no scheduled change for 2026 through 2030. The year sets the schedule labels and pre-2018 NOL expiry.
Affects reporting references and the Section 382 reminder only.
Used only for the projected excess business loss threshold in the assumptions table (years after 2026).
2

NOL Information

NOLs from tax years beginning before January 1, 2018. Carried forward 20 years, deductible up to 100% of taxable income, and used first. IRC §172(a)(2)(A), (b)(1)(A)(ii)(I), (b)(2).
NOLs from tax years beginning after December 31, 2017. Indefinite carryforward; deduction limited to 80% of taxable income. IRC §172(a)(2)(B), (b)(1)(A)(ii)(II). Individuals track carryovers on Form 172.
Loss year plus 20. Any unused pre-2018 balance is lost after this year. Enter the earliest expiring vintage if you have several.
For the first year of the schedule, computed without regard to the NOL deduction and the §199A and §250 deductions. Enter zero if the year is a loss year, and add that new NOL to the balance in the following year. IRC §172(a)(2)(B)(ii)(I), (d).
Your assumption for later years. Zero is allowed. This is not an inflation index.
Individual rates: IRC §1(j). Corporate rate: IRC §11(b). A flat rate is applied to every year.
An ownership change is a more than 50 percentage point increase in ownership by 5-percent shareholders over the testing period. IRC §382(g)(1).
Value of the old loss corporation x long-term tax-exempt rate (published by the IRS monthly). IRC §382(b)(1), (f). Unused limitation carries forward. Applies to all NOLs entered, treated as pre-change losses.
3

NOL Absorption Schedule

Enter your information above.
Last verified: October 29, 2026
Projected figures are estimates and are not IRS-published. The NOL rules used here are fixed by statute. The only projected amount is the excess business loss threshold for years after 2026, shown in the assumptions table. Taxable income growth is your own assumption. Results are estimates for planning only.
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