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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

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Other Items You May Find Useful

All Form 1138 Revisions

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

Publication 542, Corporations

Other Current Products


Comment on Form 1138

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Page Last Reviewed or Updated: 20-Oct-2016