/kar"ee fawr"weuhrd/, n.
1. carry-over.
2. (in U.S. income-tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two subsequent years, chiefly in order to ease the tax burden. Cf. carryback.
[1895-1900; n. use of v. phrase carry forward]
Useful english dictionary. 2012.