Net Operating Loss Worksheet

This document is a worksheet from the New Hampshire Department of Revenue Administration for apportioning net operating losses (NOLs) for tax periods ending on or after July 1, 2005. It provides instructions for taxpayers to calculate their New Hampshire NOL amount available to carry forward to future tax periods based on the current period's NOL amount, apportionment percentage, and statutory limitations. The worksheet is to be used by businesses to determine their New Hampshire NOL deduction eligible to claim in subsequent tax years.