Form 172: Net Operating Losses (NOLs) For Individuals, Estates, and Trusts
- Product number
- Form 172
- Title
- Net Operating Losses (NOLs) For Individuals, Estates, and Trusts
- Type
- Forms
- Issuing body
- Internal Revenue Service (irs.gov)
- Revision (per IRS index)
- Dec 2024
The number, title, and revision date above are reproduced verbatim from the
official IRS
index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds
no instructions or commentary. Not tax or legal advice.