Net Operating Loss (NOL) Tracker 2026

Post-TCJA NOL rules. Indefinite carryforward. 80% taxable income limitation. No carryback for most taxpayers. 5-year projection of NOL absorption. State non-conformity warning.

IRC 172 - NOL deductionIRC 172(a) - 80% limitIRC 172(b)(1)(A) - indefinite carryforwardTCJA permanent (OBBBA)

NOL Information

Existing NOL Carryforward ($)

Total NOL carryforward from prior years. From Form 1045 or Schedule A of Form 1045. Pre-2018 NOLs have different rules (2-year carryback, 20-year carryforward, no 80% limit).

NOL Year (Post-2017?)

New NOL This Year ($)

Additional NOL generated in the current tax year. Added to existing carryforward.

Current Year Taxable Income ($)

Taxable income before NOL deduction. NOL is applied against this amount (up to 80%).

Expected Annual Income Growth (%)

Projected annual growth in taxable income for carryforward absorption schedule.

Marginal Tax Rate

NOL Absorption Schedule

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