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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 Form 1138 to extend the time for payment of tax for the immediately preceding tax year. This includes extending the time for payment of a tax deficiency. The payment of tax that can be postponed cannot exceed the expected overpayment from the carryback of the NOL.


Current Products

Form 1138


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


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Page Last Reviewed or Updated: 2012-08-04