The allowable NOL carryover under California law is different from the allowable NOL carryover under federal law. If you have a California NOL carryover from prior years, enter the total allowable California NOL carryover deduction for the current year from form FTB 3805V, Part III, line 2, column (f), as a positive number in column B.

← Line 9b1 – Disaster Loss Deduction from Form FTB 3805V Line 9b3 – NOL Deduction from Form FTB 3805Z, FTB 3807, or FTB 3809 →