NOL for older year?

[luke]

does this info about NOL carrybacks (posted on 06-18-09) also apply to a C-Corp? (I know FORM 1139 instead of 1045)
I have CPA friend who insists that Corp cannot get refund for 2005 because of statute of limitations (2005 was JUST filed 06-09)?

[Bees Knees]

It also applies to C-corps. A 2008 NOL from a C corp can now be carried back to 2003, 2004, 2005, or 2006 under the new election rules. The statute of limitations applies to the NOL year, not the year it is carried to.

[luke]

Thanks Bees!