Year 2012 this Corporation was a C Corporation. They had a loss 15000. Then year 2013 they changed a S Corporation . They had a 3000 . Can the carry forward the loss from 2012 to 2013 even though they have changed it denomination . C to S.

I have been made research and somebody told me that I can not do that. Because the change. The thing I have to do is : The balance 2013 "Adjusted retained earning " 15.000 and retained earning 3000. Is this correct?