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Visit IRS.gov/Forms Pubs to download forms and publications.

However, the information given does not cover every situation and is not intended to replace the law or change its meaning.

Exceptions apply to certain farming losses and NOLs of insurance companies other than a life insurance company.

See section 172, as amended by the Tax Cuts and Jobs Act. 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, or Pub. See chapter 4 Increased section 179 expense deduction dollar limits.

Use this publication as a guide to figure your taxes and complete your farm tax return.

If you need more information on a subject, get the specific IRS tax publication covering that subject.

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