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can a corporation carry forward the deduction for profit sharing contributions made in a year it has no profits? do retained earnings have anything to do with this?

Guest Harry O
Posted

Assuming that the PSP in question has been amended to eliminate the requirement for profits in order to make a contribution . . .

As a general matter, if the PSP contribution and the other deductions and losses of the corporation exceed the corporations income for the year, the corporation has a net operating loss. This loss can be carried forward and used to offset future years' income. So, yes, the PSP contribution deduction is in effect carried forward to a future year.

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