 So, line 8A, net operating loss, NOL deduction. Enter online 8A, any NOL deduction from an earlier year. Enter the amount in the pre-printed parentheses as a negative number. The amount of your deduction will be subtracted from the other amounts of income listed on line 8B through 8Z. You can see publication 536 for more details. So, if we have a net operating loss. We talked about losses a bit, meaning that like if you had a schedule C, for example, and you had more expenses than income, that's quite common for startup type of businesses. The IRS is going to be quite skeptical of losses because what does the IRS want? They want you to make income so they could take part of it, right? If you have any loss, they don't want to take on the risk of your business losses. They just want the benefit of the business gains, right? So, they're going to be skeptical of the losses. So, it's possible that you can write off the losses because you would think that in a startup business that you should get some tax benefit for the losses because that's your investment that was necessary in order to increase income in future years. So, then they might limit the losses, right? If they limit the losses, then you got to see, okay, is there some way I can get a tax benefit from the losses that were limited, possibly carrying them forward? If you have a situation where there's losses being carried forward or something like that, that's more complex from a tax preparation standpoint. So, you're going to want a most likely, anytime there's more complex situation, I would take the tax return from the prior year if I had a new client and enter that into the prior year software so I can roll over all the information from the prior year software so that the roll over of the losses will properly roll over as well and hopefully be populated properly in the system. If you have a continuing client then, again, the software is quite useful if you're using the same software can help you to kind of analyze what the software is doing with the roll over and then see if it's an appropriate thing and explain it to a client as well as yourself. So, line 8B, gambling. So, enter line 8B, any gambling winnings. Gambling winnings include lotteries, raffles, a lump sum payment from the sale of a right to receive future lottery payments, etc. For details on gambling losses, see the instructions for schedule A, line 16. So, gambling is often one of those areas where people have questions, right? They're going to say, like, if you have someone that gambles a lot, like it's just like their hobby, then they're pretty aware, most likely, of the rules related to gambling, which is basically the winnings that you're going to get if they're over a certain amount. Once again, the government will often pressure, say, a casino or the horse track or whatever to give documentation of the income. And so, they're going to have the income then that you're generally going to have to report. And then, can I deduct something? Well, usually, most gamblers aren't going to say it's a schedule C business because it's not their main business or anything like that. So, you don't really have the losses there. So, the only other place you might be able to deduct losses would be on the schedule A, but the losses are severely limited to be able to deduct, unlike they would be if it was like a business, because first, you have to be able to itemize to take the deductions, and most people don't itemize. And then, also, you're limited to taking the losses up to the amount of the gambling winnings. So, you don't have this situation where you can have more losses than winnings, which would be like subsidizing a gambling habit or hobby. So, that kind of makes sense. So, the losses are severely limited to how much you could take opposed to the winnings. Obviously, if you deal with non-gamblers that went to a casino and they just won a car or something like they just won a prize all of a sudden, they are often hit suddenly with the fact that they've got this big win. And that could have a significant impact on their taxes because of the progressive tax system. If they take all of that windfall profit, you know, all that big gain in one year, then it's going to increase their tax rates. And oftentimes, if it's a physical thing like a car they got, or even if it's money, they spend it all and they don't realize the tax bill. That's also why you might end up with situations where if they give you an annuity or if they can pay it out over a long period of time, you know, into the future or have a lump sum today, there's a couple things to take into consideration. One is the time value of money. So obviously a lump sum today is worth more than an annuity if they were for the same total dollar a pound. But also there's a tax implication because if you get this big hit in one tax year, then your taxable rates will go up as well. Whereas if you were to get less money over a longer period of time, then you might have lower tax brackets. But in any case, tip. Attached forms W2G to form 1040 or 1040 SR if any federal income tax was withheld.