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File past taxes for free Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File past taxes for free Tax questions. File past taxes for free Useful Items - You may want to see: Reminders Future developments. File past taxes for free  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. File past taxes for free irs. File past taxes for free gov/pub536. File past taxes for free Photographs of missing children. File past taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File past taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File past taxes for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File past taxes for free Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). File past taxes for free An NOL year is the year in which an NOL occurs. File past taxes for free You can use an NOL by deducting it from your income in another year or years. File past taxes for free What this publication covers. File past taxes for free   This publication discusses NOLs for individuals, estates, and trusts. File past taxes for free It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. File past taxes for free To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. File past taxes for free A loss from operating a business is the most common reason for an NOL. File past taxes for free Partnerships and S corporations generally cannot use an NOL. File past taxes for free However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. File past taxes for free Keeping records. File past taxes for free   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. File past taxes for free    You should attach all required documents to the Form 1045 or Form 1040X. File past taxes for free For details, see the instructions for Form 1045 or Form 1040X. File past taxes for free What is not covered in this publication?   The following topics are not covered in this publication. File past taxes for free Bankruptcies. File past taxes for free See Publication 908, Bankruptcy Tax Guide. File past taxes for free NOLs of corporations. File past taxes for free See Publication 542, Corporations. File past taxes for free Section references. File past taxes for free   Section references are to the Internal Revenue Code unless otherwise noted. File past taxes for free Comments and suggestions. File past taxes for free   We welcome your comments about this publication and your suggestions for future editions. File past taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File past taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File past taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File past taxes for free   You can send your comments from www. File past taxes for free irs. File past taxes for free gov/formspubs/. File past taxes for free Click on “More Information. File past taxes for free ” and then on “Comment on Tax Forms and Publications. File past taxes for free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File past taxes for free Ordering forms and publications. File past taxes for free   Visit www. File past taxes for free irs. File past taxes for free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File past taxes for free Internal Revenue Service 1201 N. File past taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File past taxes for free   If you have a tax question, check the information available on IRS. File past taxes for free gov or call 1-800-829-1040. File past taxes for free We cannot answer tax questions sent to either of the above addresses. File past taxes for free Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. File past taxes for free S. File past taxes for free Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. File past taxes for free Prev  Up  Next   Home   More Online Publications
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File past taxes for free Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). File past taxes for free However, you can still choose to use the previous carryback period. File past taxes for free You also can choose not to carry back an NOL and only carry it forward. File past taxes for free Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. File past taxes for free Corporations can file Form 1139, Corporation Application for Tentative Refund. File past taxes for free The instructions for these forms will be revised to reflect the new law. File past taxes for free Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. File past taxes for free Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. File past taxes for free These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. File past taxes for free Tax benefits for the New York Liberty Zone include the following. File past taxes for free A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. File past taxes for free It is allowed for the year the property is placed in service. File past taxes for free No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. File past taxes for free Classification of Liberty Zone leasehold improvement property as 5-year property. File past taxes for free Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. File past taxes for free An increased section 179 deduction for certain Liberty Zone property. File past taxes for free Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. File past taxes for free For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. File past taxes for free In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. File past taxes for free For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. File past taxes for free For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. File past taxes for free In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. File past taxes for free Other 2001 Changes Other changes are discussed in the following chapters. File past taxes for free Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. File past taxes for free Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. File past taxes for free As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. File past taxes for free For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. File past taxes for free Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. File past taxes for free The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. File past taxes for free This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. File past taxes for free For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File past taxes for free Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. File past taxes for free For more information on marginal production, see section 613A(c) of the Internal Revenue Code. File past taxes for free Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. File past taxes for free The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. File past taxes for free Certain limits apply. File past taxes for free For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File past taxes for free Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. File past taxes for free Previously, the credit was only allowed for plans established after December 31, 2001. File past taxes for free For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. File past taxes for free Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File past taxes for free For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File past taxes for free Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File past taxes for free For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File past taxes for free Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. File past taxes for free The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. File past taxes for free The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. File past taxes for free For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. File past taxes for free Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. File past taxes for free Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. File past taxes for free Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. File past taxes for free However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. File past taxes for free Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. File past taxes for free To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. File past taxes for free However, certain property placed in service before January 1, 2006, may meet this test. File past taxes for free Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. File past taxes for free The property has an estimated production period of more than 2 years. File past taxes for free The property has an estimated production period of more than 1 year and it costs more than $1 million. File past taxes for free Transportation property is any tangible personal property used in the trade or business of transporting persons or property. File past taxes for free For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. File past taxes for free Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. File past taxes for free You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. File past taxes for free Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. File past taxes for free These special rules have been extended to include property placed in service in 2004. File past taxes for free For more information about these rules, see Publication 946, How To Depreciate Property. File past taxes for free Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. File past taxes for free For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File past taxes for free Prev  Up  Next   Home   More Online Publications