Discharged debt is not reportable as income even though the general rule makes forgiven debt taxable as income. Find Form 982 at www.irs,gov and read the instructions for that form.
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This answer is offered as a public service for general information only and may not be relied upon as legal advice.
This is a question for a tax professional. The discharge may not directly affect the NOL. However, it may affect whether it will offset any losses and provide any tax benefit.