Net Operating Loss (NOL) - Carryback After a Divorce or Death of a Spouse Worksheet

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This tax worksheet calculates a refund for taxpayer and spouse for when the taxpayer generates a NOL and carries the NOL back to a year in which the taxpayer filed a joint return with a spouse with whom the taxpayer did not file jointly in the year the NOL was generated.


  1. Tax on recomputed separate taxable income using MFS rates. Total tax is the term used in IRS Pub. 536, Net Operating Losses for Individuals, Estates, and Trusts, which presumably includes all taxes (e.g., regular tax, AMT, self-employment tax) less applicable credits.
  2. Tax on recomputed joint taxable income [item 4, column (C)] using MFJ rates. This presumably includes all taxes (see footnote 1).

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