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. Current revision Form 1138PDF Recent developments None at this time. Other items you may find useful All Form 1138 Revisions About Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts About Publication 542, Corporations Other Current Products Related items About Form 1139, Corporation Application for Tentative Refund About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
