先回答第一個問題，2008年的net operating loss
題目資訊
2008:
1.Gross sale form self-employment:276,000
2.Operating loss from self-employment:320,000
I think just only these two preceding informations are relevant in
calculating 2008 NOL，since a NOL generally represents a loss from
the conduct of a trade or business and can generally carryover 2yr back
or 20yr foward.An individual taxpayer's personal exemption and nonbusiness
deduction, such as itemized deduction or standard deduction, can not be
subtracted in calculating NOL.Thus,following items are irrelevant：
nonbusiness capital gains (short term) $20,000
nonbusiness capital losses (long term) 9,000
itemized deductions (no casualty or theft) 18,000
ordinary nonbusiness income 8,000
salary from part-time job 10,000
My calcultion in 2008 NOL=44,000=276,000-320,000
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◆ From: 61.231.8.205
※ 編輯: jasonki 來自: 61.231.8.205 (03/31 00:40)
※ 編輯: jasonki 來自: 61.231.8.205 (03/31 00:42)