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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.

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Recent Developments


Other Items You May Find Useful:

All Form 1138 Revisions

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

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Comment on Form 1138

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Page Last Reviewed or Updated: 02-Feb-2015