Читать книгу Small Business Taxes For Dummies - Eric Tyson - Страница 33

Net operating losses (NOLs) can no longer be carried back for two years. However, NOLs may now be carried forward indefinitely until they are used up. Previously the carryforward limit was 20 years (the CARES Act allowed 2018–2020 NOLs to be carried back five years).

NOLs are limited each year to 80 percent of taxable income.