Form 2058-B — carried-forward losses and non-deductible provisions
Form 2058-B holds the company's TAX MEMORY. Part I tracks carried-forward losses from one year to the next: those still available, those offset against the year's profit, the loss this year adds, and the balance that travels on. Part II covers accrued holiday pay, part III non-deductible provisions and accruals, whose totals are carried to form 2058-A. Box YK of one year becomes box K4 of the next: it is the only form in the package whose value is read again a year later.
Up to date for 2026 — verified on September 8, 2026Official form2058-B-SDGuide: about 20 min
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Deadlines
- With the year's tax package
- Form 2058-B is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Last year's form 2058-B (box YK)
- Form 2058-A for the same year (lines XB, XL and XO)
- Breakdown of non-deductible provisions on a separate sheet
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Who this applies to
- Companies subject to corporate income tax with carried-forward losses
- Standard-regime businesses with non-deductible provisions or accruals
- Accountants and directors preparing the year-end package
Worked example
Example: SAS Delmas offsets part of its losses
SAS Delmas starts the year with EUR 240,000 of carried-forward losses (box K4, taken from last year's box YK). Its taxable profit lets it offset EUR 85,000 (box K5), leaving EUR 155,000 available (box K6). The year produces no new loss (box YJ at zero), so the total travelling on is EUR 155,000 (box YK) — the figure that will appear in box K4 next year.
How to fill it in, step by step
- Carry into box K4 the amount shown in box YK of last year's form 2058-B — that carry-over is the form's starting point.
- Report offset losses in box K5, taken from lines XB and XL of form 2058-A.
- Compute the remaining balance in box K6: K4 + K4 bis − K5.
- Add in box YJ the loss produced by the year, if any (line XO of form 2058-A).
- Total in box YK, then complete parts II and III and carry their totals to lines WI and WU of form 2058-A.
The form, line by line
- K4 — losses still available from the previous year
- An EXACT carry-over of box YK from the previous form 2058-B. Footnote (1) says so on the form itself; a gap here corrupts the whole chain of carry-forwards.
- K4 bis and K4 ter — losses transferred by operation of law
- Article 209-II-2 of the French tax code: losses received in a merger or similar transaction. K4 ter is not an amount but a COUNT of transactions, to be detailed on a separate sheet.
- YK — total losses still to carry forward
- K6 plus YJ. This is the figure next year's form 2058-B will pick up in box K4.
- YN and YO — totals of non-deductible provisions and accruals
- To be carried to form 2058-A, lines WI (charges) and WU (releases). The form draws two arrows towards those lines: the carry-over is not optional.
Good to know
- For corporate income tax, losses carry forward indefinitely but are capped each year; the form holds the stock, not the cap.
- Box K4 ter counts TRANSACTIONS, not euros: it is the only non-monetary box on the form.
- Provisions in part III are detailed on a separate sheet — the form only provides three lines per category.
- The "component method" section (box L1) only concerns companies that applied article 237 septies when moving to that method.
- Within a tax-consolidated group it is not this table that is completed but form 2058-B bis, "statement tracking losses and allocating long-term capital losses as if the company were taxed separately" (CERFA no. 10929): tracking is done company by company, as though each were taxed alone.
Common mistakes
- Entering last year's LOSS in box K4 instead of the remaining stock (box YK of the previous form).
- Failing to carry totals YN and YO to lines WI and WU of form 2058-A, which breaks the taxable-profit computation.
- Treating box K4 ter as an amount when it expects a count of transactions.
- Offsetting more loss than the profit allows: K5 cannot exceed the offsettable profit shown on form 2058-A.
Frequently asked questions
What if box K4 does not match last year's YK?
It is an inconsistency an audit picks up at once: footnote (1) states expressly that K4 repeats box YK of the form 2058-B filed for the previous year. Any divergence must be explained by a transfer, declared in box K4 bis.
Can a loss be lost?
The form only tracks it. Forfeiture rules — a genuine change of business, certain restructurings — are settled upstream: if the loss is no longer available, it must not appear in box K4.
Is form 2058-B filed with no losses?
Yes, it is part of the standard-regime package, and parts II and III may need completing even with no losses. The "Néant" box at the top signals an entirely empty form.
How does it differ from form 2058-A?
Form 2058-A computes the year's taxable profit. Form 2058-B keeps the counters that cross years: the stock of losses, the non-deductible provisions to follow. One computes, the other remembers.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.