Refund claims (tentative refunds)
Carryback applications that get a quick refund of tax already paid — net operating losses, net capital losses, and unused general business credits carried back to preceding years.
Form 1045Preview
Application for Tentative Refund (Individuals, Estates, Trusts)
Carry back a net operating loss, an unused general business credit, or a net section 1256 contracts loss to get a quick refund — with the before/after computation of the decrease in tax for each preceding year.
$15 flat
File Form 1045 →Form 1139Preview
Corporation Application for Tentative Refund
The corporate tentative-refund application — carry back an NOL, net capital loss, or unused general business credit, with the before/after computation of the decrease in tax for each preceding year.
$20 flat
File Form 1139 →