17682: CA - NOL - Form FTB 3805V

California calculates the CA NOL amount separately from the federal NOL. Therefore, the federal amount is always added back to CA income on Schedule CACA line 8a. If there is a calculated CA NOL amount, the CA amount is shown as a subtraction on Schedule CACA, line 9b2. 

Per the instructions: 

"The California NOL is generally figured the same way as the federal NOL. However under California law:

• Carryover periods and percentages vary with the type of California NOL. The NOL Carryover table at the end of these instructions shows the types of NOLs available, a description, the taxable year the NOLs were incurred, the percentages and carryover periods for each type of loss.
  
• An NOL may be carried over to future years. No carrybacks are allowed for NOLs incurred in taxable years beginning on or after January 1, 2019."
  

If the separately calculated CA amount is the same as the federal amount, then the same amount is added and subtracted, resulting in a zero net change.

In Drake Tax, applicable entries must be made on CA > screen(s):

• NOL1
• NOL2
• NOL3

An option to Force CA 3805V to print is available on the NOL1 screen. See the CA Instructions for details.