title = "Prior Year Carryovers"

content = """
Various deductions, credits, and other items carry forward when not fully
used in the current year. Marble Column CPA tracks carryovers and applies
them correctly. Missing a carryover can cost the client.

**Common Carryovers:** Capital losses (indefinite), passive activity losses
(indefinite until released), NOLs (20 years under current law), charitable
contributions (5 years), general business credits (varies), AMT credit
(indefinite), foreign tax credits (10 years), home office deduction
(certain cases).

**Documentation:** Prior-year return and workpapers show carryover amounts.
Reconcile to current-year return. Software may track some; verify.
Document carryover schedules in file.

**Amended Prior Year:** If prior year is amended, carryovers may change.
Update carryover tracking. Consider impact on current year. Document
the amendment and updated carryovers.
"""  # noqa: E501

version = "0.0.1"
