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New Member
posted Feb 24, 2025 6:02:41 PM

Should Georgia Schedule 4, Net Operating Loss Application be completed in the year of the NOL? For example, should the form be used in 2024 filing for 2024 losses?

I have an S-Corp operating loss in 2024 tax year. Income/Losses flow through as income on 1040. Can't tell if TT already reflected the allowed 2024 loss for Georgia return, OR if I need to complete the Schedule 4 application. Georgia instructions make the form seem that it may only be needed for carryover purposes in future years.

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Expert Alumni
Feb 25, 2025 7:15:13 AM

If you have a Georgia Net Operating Loss, you must complete Georgia 500 Schedule 4 - Net Operating Loss Application.  It requires approval by the GA DOR.  It MUST be completed and filed for the year of the loss, otherwise there will be no carryforward available to use in future years.   In future years, you should submit an NOL worksheet that shows NOL by year, amount of that loss used in prior years, amount used in current year, and amount to be carried forward.

 

Note, for taxable years prior to tax year 2022, use form Georgia 500 NOL Return to compute the net operating loss.