Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback
A corporation that expects a net operating loss (NOL) in the current tax year can file this form 1138 to extend the time for payment of tax for the immediately preceding tax year.
Other Items You May Find Useful:
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
Publication 542, Corporations
Form 1139, Corporation Application for Tentative Refund
Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Comment on Form 1138
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).