Join the IDNLearn.com community and get your questions answered by experts. Ask any question and receive timely, accurate responses from our dedicated community of experts.

In computing an individual’s net operating loss, all of the following are considered business income or deductions, except:
- Contributions made by a self-employed person to a personal retirement plan.
- Moving expenses paid in connection with beginning work at a new principal place of employment.
- State income taxes on net income from business profits.
- Loss from the rental of property for the year