NOLs
2013 Iowa 1040 Expanded Instructions
Questions? E-mail Us!
2013 Expanded Instructions Home
eFile = FAST
Topic Index
Line Index

NET OPERATING LOSSES

Iowa net operating losses will be carried back two years, except for losses incurred in Presidentially-declared disaster areas (3-year carryback) and losses incurred by individuals engaged in farming (5-year carryback). See IA 123 (pdf) for the net operating loss worksheet.

See line 24.