AR1100NOL: Schedule of Net Operating Loss (2025)
Arkansas · Arkansas DFA · Used for tax years 2025
Form AR1100NOL is the Arkansas Corporation Income Tax Net Operating Loss Schedule. It calculates the allowable net operating loss carryforward using Arkansas net taxable income or loss, nontaxable income add-backs, and apportionment, and tracks losses claimed and carryforwards av
Who files this form
AR1100NOL is an Arkansas corporation income tax schedule used to calculate an allowable net operating loss (NOL) carryforward. It also tracks carryforward amounts and NOL amounts claimed.
The form does not state which corporations are required to file it.
What you'll need
To complete the schedule, have these details available:
- Corporation name and FEIN.
- Tax year beginning and ending dates.
- Arkansas net taxable income or loss.
- Nontaxable income amounts, including dividends, Arkansas interest, U.S. obligation interest, non-business income, Subpart F income, partnership income allocated elsewhere, allocated income, and other nontaxable income.
- Expenses properly and reasonably incurred in earning nontaxable income that would otherwise be nondeductible.
- Apportionment percentage.
- NOL carryforward amounts, adjustments, and amounts claimed for the tax years shown in the carryforward table.
The form does not list specific supporting documents to attach.
Questions people ask
How does nontaxable income affect the NOL carryforward calculation?
The form states that all nontaxable income not required to be reported as gross income must be added to gross income when calculating the NOL carryforward. Subtract expenses properly and reasonably incurred in earning that income that would otherwise be nondeductible.
How do I calculate the apportioned add-back?
Multiply total nontaxable income on line 2i by the apportionment percentage on line 3. Enter the result on line 4.
How do I calculate the total NOL established?
Add Arkansas net taxable income or loss on line 1 to the apportioned add-back on line 4. Enter the result on line 5.
What does the carryforward table track?
The table includes income or loss after adjustments, NOL carryforward adjustments, NOL amounts claimed, and carryforward amounts available to claim in the current year and next year.