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How do I carry a Schedule C net operationg loss forward for

 
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  • Answered by:LEV
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Customer Question

How do I carry a Schedule C net operationg loss forward for a sole prop.?

 

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State/Country relating to question: Ohio

Submitted: 625 days and 7 hours ago.
Category: Tax
Value: $38
Status: CLOSED
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Expert:  LEV replied625 days and 7 hours ago.


LEV :

Hi and welcome to Just Answer!

LEV :

If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). An NOL year is the year in which an NOL occurs. You can use an NOL by deducting it from your income in another year or years.

Complete your tax return for the year. You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41. Use Form 1045, Schedule A, to figure an NOL.- www.irs.gov/pub/irs-pdf/f1045.pdf
Here are instructions - www.irs.gov/pub/irs-pdf/i1045.pdf


LEV :

Please see reporting examples in IRS publication 536 - www.irs.gov/pub/irs-pdf/p536.pdf

LEV :

Let me know if you need any help or clarification.

Customer :

you did not answer my question! My question is this please:

Customer :

This is my question. It is pretty simple but I keep getting locked out. I have already joined for the month but no one is anwsering the question below. Please answer.
How do I handle a Schedule C net operating loss for a sole prop.? I am filing my 2009 return. It is the first year in 26 years of business we have had a loss. I have both a $45,000 schedule C loss I listed on form 1040 Line 12 and $20,000 of income from an early withdrawal from a Fidelity tax sheltered annuity that I listed on 1040-Line 16B
That means I have a loss of $25,000 on form 1040 Line 22 right?

With a loss going forward from line 22 what happens to my self employed health insurance deduction of $8280.00, my standard deduction of 11,400, exemptions of $10,950 and a child tax credit of 1000. They don't come into play do they? Does line 43 just stay a $25,000 loss?

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Expert:  LEV replied625 days and 1 hours ago.

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Customer replied625 days and 1 hours ago.

Relist: Incomplete answer.
Answer this question....

How do I handle a Schedule C net operating loss for a sole prop.? I am filing my 2009 return. It is the first year in 26 years of business we have had a loss. I have both a $45,000 schedule C loss I listed on form 1040 Line 12 and $20,000 of income from an early withdrawal from a Fidelity tax sheltered annuity that I listed on 1040-Line 16B
That means I have a loss of $25,000 on form 1040 Line 22 right?

With a loss going forward from line 22 what happens to my self employed health insurance deduction of $8280.00, my standard deduction of 11,400, exemptions of $10,950 and a child tax credit of 1000. They don't come into play do they? Does line 43 just stay a $25,000 loss?


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Expert:  LEV replied625 days and 1 hours ago.

I do not see any indications that you saw the answer provided.
I will simply repost it again. I also switched out of chat to simple Q&A mode - if that was an issue.

If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). An NOL year is the year in which an NOL occurs. You can use an NOL by deducting it from your income in another year or years.

Complete your tax return for the year. You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41. Use Form 1045, Schedule A, to figure an NOL.- www.irs.gov/pub/irs-pdf/f1045.pdf
Here are instructions - www.irs.gov/pub/irs-pdf/i1045.pdf

Please see reporting examples in IRS publication 536 - www.irs.gov/pub/irs-pdf/p536.pdf
That means I have a loss of $25,000 on form 1040 Line 22 right? - yes - that is correct.

In additional - you may not deduct self-employed health insurance costs if you do not have self-employed income.
Let me know if you need any help or clarification.
If any clarifications needed - post your replies here - do not post the same question again.

LEV40819.0819405093

Customer replied625 days and 1 hours ago.

what do I do with the standard deduction and the personal exemptions. Do they make my loss larger or do they not come into play?

Accepted Answer

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Expert:  LEV replied625 days and 1 hours ago.

Yes - standard deduction and the personal exemptions will increase your NOL - which is coming from line 43.
You will not be eligible for child tax credit because there is no earned income (unless you have another earned income that you did not mentioned).

Use IRS publication 536 for 2009 - http://www.irs.gov/pub/irs-prior/p536--2009.pdf
You will carryback and carryforward NOL - see page 7.

Expert TypeTax Advisor
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Answered: 10/3/2011

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Expert:  LEV replied624 days and 23 hours ago.

Sorry - some corrections.
The amount of standard or itemized deduction will increase your NOL - which is coming from line 41 , but the personal exemptions will not affect your NOL

 
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