IRS Interest on Carryback of Net Operating Loss

Part 20. Penalty and Interest
Chapter 2. Interest
Section 9. Interest on Carryback of Net Operating Loss

20.2.9 Interest on Carryback of Net Operating Loss

20.2.9.1 Carryback Overview
20.2.9.2 Determining the Overpayment Interest Period
20.2.9.3 Transaction Codes for Claims Processing
20.2.9.4 Carryback Recaptures
20.2.9.5 Unused Investment Credit Carryback
20.2.9.6 NOL Carryback and Recaptured Investment Credit
20.2.9.7 Combination of Adjustments (Form 2285)
20.2.9.8 Summary
Exhibit 20.2.9-1 Interest Restrictions
Exhibit 20.2.9-2 Form 2285 - Section I and II
Exhibit 20.2.9-3 Example of Combination Adjustment Computation
Exhibit 20.2.9-4 Summary Interest Computation Chart for Carryback Claims/Applications

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Client Owed	Settlement
$430,000	$6,432
$105,000	$5,148
$20,000	$500
$89,645	$15,421
$23,581	$2,200
$50,000	$8,840
$37,514	$7,752

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Part 20. Penalty and Interest

Chapter 2. Interest

Section 9. Interest on Carryback of Net Operating Loss

20.2.9 Interest on Carryback of Net Operating Loss

Client Success Stories*


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