What is the addition for Federal Net Operating Loss (NOL) Carryforward while a nonresident?
If you incurred a Federal NOL from non-Arizona sources while you were a nonresident of Arizona and chose to carry that NOL forward, you can't use that NOL to offset your Arizona gross income once you're an Arizona resident.
For tax years that you're an Arizona resident, you'll need to add back the amount of Federal NOL carryforward included in your federal adjusted gross income.
See Arizona ITR 13-5 for more information.
For tax years that you're an Arizona resident, you'll need to add back the amount of Federal NOL carryforward included in your federal adjusted gross income.
See Arizona ITR 13-5 for more information.
