Hello: my boyfriend and I got married this year; last year his farming business generated a NOL (he filed single) and he elected for the remaining NOL to carry-forward for this year, which now we will be filing married filing jointly. We were told that his NOL could be applied to our combined income(mine from W2) and this would possibly produce a refund of all the tax i paid in for this year. Of course i am now reading the IRS publications and they specifically mention the change in filing status compared to the year the NOL occurred, and that it can only be applied to the farming income because we were not married the year the NOL occurred? Very confused. . .and unhappy if we were advised incorrectly.