Page 50 - Large Business IRS Training Guides

BEMTA – MTI

• MTI = Taxable Income + BETB + (NOLs X BE%)

words, use an add-back method; and not a re-
• In other
computation of taxable income or
any attributes

• NOL rules

• Taxable income cannot be reduced below
zero as a
deduction
result of an NOL

applied to the NOL deduction is the BE% for the
• BE%

year
in which the NOL arose

• BE%
multiplied by NOLs that offset positive taxable
income

zero for NOL that arose in taxable years
• BE% is
beginning before January
1, 2018

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