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.
None at this time.
Other Items You May Find Useful
About Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
About Publication 542, Corporations
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 see our Tax Law Questions page.