https://www.irs.gov/publications/p536
If you aren't allowed to carry an NOL back, then there's no need to elect to carry it forward.
If you have a farm loss and want to elect not to carry back, you want the checkbox at the top of Screen 46.
https://www.irs.gov/publications/p536
If you aren't allowed to carry an NOL back, then there's no need to elect to carry it forward.
If you have a farm loss and want to elect not to carry back, you want the checkbox at the top of Screen 46.
