Short-year return information not rolled over
This information
is
rolled over:- most federal forms
- short-year depreciation computations
- updated accumulated depreciation
- balance sheet ending to beginning balances
- allocation and apportionment
- detailed descriptions (such as other income, other expenses, etc.)
This information
isn't
rolled over:- net operating loss (NOL) and capital loss carryovers
- credit carryovers
- Form 8909
- estimated taxes and payments
Related Content
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Short-year rollover
Format:
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