Corp NOL - Form 1139

[KBTS]

I have completed the final 1120 return for a corporation that is out of business. The final 2008 return has a NOL. The 2007 return showed tax due, but the 2006 had no taxable income due to a NOL carryforward. The NOL carryforward did decrease the 2007 income, but was entirely used up in that year. When I file the 1139 to carry back the 2008 NOL, do I just carry it back to 2007 since that is the only year with taxable income?

Also, what all documentation do I need to send with the 1139 form to show the current year NOL and the year being adjusted?

Thanks