Where on the 1040 does a NOL carry over get placed?

When you are using the worksheet to determine the amount of your carryover NOL the line by line instructions will tell you where to enter the NOL amount on your 1040 tax form.

If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the Other income line of Form 1040 or Form 1040NR (line 21 for 2009). Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2009).

You must attach a statement that shows all the important facts about the NOL. Your statement should include a computation showing how you figured the NOL deduction. If you deduct more than one NOL in the same year, your statement must cover each of them.

Go to the IRS gov web site and use the search box for Publication 536 go to chapter 2

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