Carryback for a couple of dollars

[ILLMAS]

Do you have threshold as to when to carryback a loss for a corporation?  

[Lee B]

I usually carryforward unless there is a substantial amount of money available or it's doubtful there will future profits generated to be offset,

especially since prior to 2018 the 1st $ 50,000 was taxed at the lower 15 % rate.