Nol Carryforward Limitation 2025 New York. If it less than 80%, you may not continue and you are not allowed to utilize any nol carryforward. (2) the amount available as a carryover loss from a preceding year to the year the change of residence occurred must, in accordance with federal rules and practice, be applied in.
The first map below shows the number of nol carryforward years allowed by states. (b) nol carryforward that is subject to limitation under irc section 382 and related provisions.