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Get your taxes done using TurboTax
It is not a form, it is an election statement.
See https://www.irs.gov/publications/p536#en_US_2022_publink1000177379
Further, make certain that the trust actually has an NOL (which is relatively uncommon for trusts).
See https://www.irs.gov/publications/p536#en_US_2022_publink1000177329
March 31, 2023
11:36 AM