Schedule                                         Indiana Department of Revenue
IT-20NOL                                          Corporate Income Tax
State Form 439                       Indiana Net Operating Loss Deduction
 (R20 / 8-23)                            Use a minus sign to denote negative amounts.                                                                                                Page attachment sequence #9

 Name of Corporation or Organization                                                            Federal Employer Identification Number

Part 1 — Computation of Indiana Net Operating Loss
 Name of Entity reporting NOL                                                    Federal Employer Identification Number of Entity reporting NOL

 Tax Year of Net Operating Loss (must have filed Indiana IT-20 or IT-20NP): MM/DD/YYYY ...................................................
                                                                                                 Round all entries to the nearest whole dollar

  1. Taxable Business Income from IT-20 Line 15 or IT-20NP Line 9 ...............................................................................                                    1   00
  2.  Add Foreign Source Dividends deducted from IT-20 Line 12 .....................................................................................                                 2   00
  3. Add any required federal NOL modifications under IRC §172, §512, or any other IRC section.................................                                                      3   00
  4. Add any deduction for contributions to a regional development authority infrastructure fund ....................................                                                4   00
  5. Subtract any Indiana modification added back both on line 1 and line 3 ...................................................................                                      5   00
  6. Subtotal  ..................................................................................................................................................................... 6   00
  7.  Apportionment Percentage from IT-20 Line 16(d) or IT-20NP Line 10 .......................................................................                                      7 . %

  8. Multiply Line 6 by Line 7 .............................................................................................................................................         8   00
  9. Add or subtract Indiana nonbusiness income (loss) and Indiana non-unitary partnership income ............................                                                       9   00
 10. Add lines 8 and 9. If negative, this is the Indiana NOL deduction available.
     If you have a separately stated net operating loss under IC 6-3-1-40, see instructions. ............................................ 10                                             00
Part 2 — Computation of Indiana Net Operating Loss Deduction and Carryover
                     Loss Year - MM/DD/YYYY Column A - NOL Deduction Used or Reduced             Column B - Balance Available

 Carryover Available          MM/DD/YYYY                                                         Prior Row Column B – Current Row Column A
 1st year
 2nd year
 3rd year
 4th year
 5th year
 6th year
 7th year
 8th year
 9th year
 10th year
 11th year
 12th year
 13th year
 14th year
 15th year
 16th year
 17th year
 18th year
 19th year
 20th year

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