ok, so digging into the publication:
NOL Steps
Follow Steps 1 through 5 to figure and use your NOL.
Step 1.
Complete your tax return for the year. You may have an NOL if a negative amount appears in these cases.
Individuals—You subtract your standard deduction or itemized deductions from your adjusted gross income (AGI).
Estates and trusts—You combine taxable income, charitable deductions, income distribution deduction, and exemption amounts from your Form 1041.
So my 'taxable income' is a negative number, so I start with a NOL and then have to go through the worksheet to add stuff back in which mainly looks like items that won't apply.
It's not a whole lot of money so worst case they make me back it out and I'll cover for the beneficiary (my mom)!
Thanks again, hopefully I've got this on the right track.
