Field help:

If the negative income in the loss year 2024 cannot be balanced with other positive income, the "total amount of income" becomes negative. This amount can then be carried back to the previous year.

If you had negative income in the tax year 2024, you can carry it back to 2023 and enter it here.

If you do not make any comments on the loss carryback, the tax office will officially reimburse the loss up to the total amount of the previous year's income. The loss is deducted from the "total amount of income" before the special expenses and exceptional costs, which means that the special expenses, exceptional costs, etc. no longer have any tax effect in the previous year.

Note: Negative income is currently not included in the calculation of Lohnsteuer kompakt.