Admission that I don't know the specific rules about CA eligible small businesses (ESB).
Preparing 2024 individual tax return. The ESB NOL from 2021 was used up in 2022, evidenced by 0 in Col H of Part III. I don't think it should appear for 2023. It is still here in the 2024 Form 540. Why?
I think Form 15.011 might need a fix. Maybe a Delete Next Year button?
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