Alternate Tax May Reduce Your Tax Liability Taxpayers using filing status 1 (single) do not qualify for the alternate tax calculation.
If you are married filing separately and one spouse has a net operating loss that will be carried back or forward, then you cannot use the alternate tax computation. If the spouse with the net operating loss elects not to carry the net operating loss back or forward, then you can use the alternate tax computation. A statement must be attached to the return saying that the spouse with the net operating loss will not carry it back or forward.
OnLine Taxes will calculate the worksheet for you to determine if you are eligible and would benefit from an Alternate Tax Calculation.