https://ttlc.intuit.com/community/taxes/discussion/nol-carryover/01/3389195#M1247345 <P>I have a NOL in 2022 due to Theft Loss Deduction from a Ponzi Scheme (Rev-Proc 2009-20, Using Safe Harbor Option).</P><P>I carried the NOL deduction over to 2023.</P><P>2023 did not have a NOL (prior to considering the 2022 NOL Carryover to 2023) but since&nbsp; the 2023 income was below the 2022 NOL Carryover there should be a Carryover computation to 2024.</P><P>Where can I find the instructions for caryover from 2023 unused NOL Deduction to 2024?</P><P>Note - Pub 536 (2023) Specifically covers case where there is a NOL deduction carried forward from a year before 2018 that resulted in having taxable income in 2023 of &lt;=0..... There is no mention of carry over from 2022 to 2023 and 2024.....</P><P>Am I missing something ? ???</P> Wed, 11 Feb 2026 10:30:09 GMT PJC4 2026-02-11T10:30:09Z https://ttlc.intuit.com/community/taxes/discussion/nol-carryover/01/3389195#M1247345 <P>I have a NOL in 2022 due to Theft Loss Deduction from a Ponzi Scheme (Rev-Proc 2009-20, Using Safe Harbor Option).</P><P>I carried the NOL deduction over to 2023.</P><P>2023 did not have a NOL (prior to considering the 2022 NOL Carryover to 2023) but since&nbsp; the 2023 income was below the 2022 NOL Carryover there should be a Carryover computation to 2024.</P><P>Where can I find the instructions for caryover from 2023 unused NOL Deduction to 2024?</P><P>Note - Pub 536 (2023) Specifically covers case where there is a NOL deduction carried forward from a year before 2018 that resulted in having taxable income in 2023 of &lt;=0..... There is no mention of carry over from 2022 to 2023 and 2024.....</P><P>Am I missing something ? ???</P> Wed, 11 Feb 2026 10:30:09 GMT https://ttlc.intuit.com/community/taxes/discussion/nol-carryover/01/3389195#M1247345 PJC4 2026-02-11T10:30:09Z https://ttlc.intuit.com/community/taxes/discussion/re-nol-carryover/01/3389209#M1247352 Sat, 21 Dec 2024 17:28:12 GMT https://ttlc.intuit.com/community/taxes/discussion/re-nol-carryover/01/3389209#M1247352 Anonymous_ 2024-12-21T17:28:12Z