If you have a California disaster loss carryover deduction and there is income in the current taxable year, enter the total amount of disaster loss carryover deduction from your 2024 form FTB 3805V, Part III, line 2, column (f), as a positive number in column B.

NOL attributable to a qualified disaster – If you deduct a 2024 disaster loss in the 2024 taxable year and have remaining disaster loss that results in an NOL, the NOL can be carried forward. Get form FTB 3805V for more information.

← Line 8 – Other Income Line 9b2 – NOL Deduction from Form FTB 3805V →