[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-4355":3},{"rec_id":4,"title":5,"text":6},"4355","What do I enter for NOL Carryforward?","Net Operating Loss (NOL) carryforward is when you had a business loss during a year when your deductions were more than your income. \n\u003Cbr>\u003Cbr>\nNOL carryforwards arising from 2018 or later are limited to 80% of taxable income before the \u003Ci>Qualified Business Income Deduction\u003C/i>.\n\u003Cbr>\u003Cbr>\nFor more detail, see \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=2&form=i172.pdf\" target=\"_blank\">the instructions for \u003Ci>Form 172\u003C/i>\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a>.",1777391541635]