2.07.2 Net Operating Loss (2)

Question 問題、
Based on the following information, compute the 2018 net operating loss (NOL) that an individual can carry over 2019.
- 2017 NOL $(15,000)
- Wages $25,000
- S corporation loss $(40,000)
- Schedule C net profit $7,000
- Interest income $500
- 2018 Standard deduction $12,000

A. $22,500

B. $8,000

C. $19,500

D. $20,000

The correct answer is 正解は、[B. $8,000]
= Taxable income (wages $25,000 - S Corp. loss $40,000 + Sch.C net profit $7,000 + interest income $500 - standard deduction $12,000) - interest income $500 + standard deduction $12,000
個人納税者の欠損金 (NOL) は、事業活動から生じた純損失であるため、投資活動等の非事業活動から生じた損益は足し戻す。
本問では2018年のNOLの計算を求められているので前年度のNOLは含まない。