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Hi and welcome to Just Answer!
If the company is a separate business entity (like corporation) and it is already closed - all tax credits and deduction which were carried over from previous years are lost - and may not be transferred to another entity.
Also if the company is a separate C-corporation - shareholders generally may not use credits and deduction from that corporation.
So if the company B purchases shares of corporation A - tax credits may be used only by corporation A to offset future taxable income.
However - as you stated - your business entity had already being closed - that means all unused tax benefits are lost.
If you have C-corporation and do not close it - you may sell shared of that C-corporation and all tax credits and deduction will stay with that corporation.So - new owners will use these tax benefits against future income earned by that corporation, but still tax benefits may not be transferred to owners simply because there are shareholders.
Let me know if you need any help or if your circumstances are different.
Please be sure to ask for clarification if needed.