IRC §172 · post-TCJA

NOL Carryforward Planner

Where does your Net Operating Loss go? Project the 80% limit and burn-down over the next 5 years.

NOL year (loss originated)

NOL amount (loss carried forward)

Projected taxable income (before NOL) for years 1–5

Yr 1

Yr 2

Yr 3

Yr 4

Yr 5

NOL Burn-Down Schedule

Year	Income	80% Limit	NOL Used	Tax. Inc. After	NOL Remaining

Post-TCJA §172(a)(2)(B): NOL deduction limited to 80% of taxable income. Indefinite carryforward, no carryback (except farming + casualty insurance per §172(b)(1)(B)).

Get your NOL tracked correctly

For NOLs from tax years after 2017. CARES Act 5-year carryback (2018-2020) ended. Educational tool. Call 689-331-5723 or info@zerofusstaxes.com.