About 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

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All Form 1138 Revisions

About Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

About Publication 542, Corporations

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Comment on Form 1138

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