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Net Operating Loss Deduction - IDR Questions

Disclaimer

We listed suggested questions to verify the credit or deduction claimed.  We may ask additional questions depending on facts and circumstances.

  1. A copy of Worksheet VI: Net Operating Loss (NOL) - Enterprise Zone Computation and Loss Limitations, used to compute Form 3805Z [1].


  2. A copy of Worksheet V: Apportionment for Enterprise Zones, used to compute Form 3805Z.

  3. A copy of Income or Loss Worksheet - Enterprise Zones, including Worksheet V, Section C, used to compute Form 3805Z [for individuals only].


  4. A copy of Form 3805Q: Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations - Corporations; or Form 3805V: Net Operating Loss (NOL) Computation and NOL Disaster Loss Limitations  - Individuals, Estates, & Trusts; or Form 3805D - Net Operating Loss (NOL) Computation and Limitation - Pierce's Disease.

[1] Local Agency Military Base Recovery Areas (LAMBRA), Form 3807; Targeted Tax Area (TTA), Form 3809

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