File Form 1045 — Application for Tentative Refund

For individuals, estates, and trusts carrying back a net operating loss, an unused general business credit, or a net section 1256 contracts loss.

$80 flat per filing (a person reviews and files every application). Currently in preview — data collection is live and e-file is in progress.

Filer

Filer type

Name(s) shown on return

Social security number

Spouse's name (if joint)

Spouse's SSN (if joint)

Address (number and street)

Apt./suite

City

State

ZIP

Daytime phone

Foreign address (if applicable)

Foreign country

Province/state/county

Foreign postal code

1. This application is filed to carry back:

1a. Net operating loss (NOL) (Form 172)

1b. Unused general business credit

1c. Net section 1256 contracts loss

Return details

2a. Loss/credit (tax) year

Other tax year beginning

Other tax year ending

2b. Date tax return was filed (required)

2c. Resubmitting Form 1045 in response to IRS correspondence (attach a copy)

3. If this is for an unused credit created by another carryback, year of first carryback

5a. SSN for carryback year (if different)

5b. Year

6. If you changed your accounting period, date permission was granted

7. Have you filed a petition in Tax Court for the carryback year(s)?

YesNo

8. Is any part of the decrease in tax from a reportable transaction (Form 8886)?

YesNo

9. Did carrying back the NOL or section 1256 loss release foreign tax credits or other credits?

YesNo

Computation of Decrease in Tax (lines 10–32)

Enter each preceding year to which the loss/credit is carried, with the before- and after-carryback amounts (whole dollars). If lines 1a and 1c are blank, skip lines 10–15.

Preceding tax year 1 ended

Line	Before carryback	After carryback
10. NOL deduction after carryback	—
11. Adjusted gross income
12. Deductions
13. Subtract line 12 from line 11
14. Exemptions
15. Taxable income (line 13 minus line 14)
16. Income tax
17. Excess advance premium tax credit
18. Alternative minimum tax
19. Add lines 16 through 18
20. General business credit
21. Net premium tax credit and child tax credit
22. Other credits
23. Total credits (add lines 20 through 22)
24. Subtract line 23 from line 19
25. Self-employment tax
26. Additional Medicare Tax
27. Net Investment Income Tax
29. Other taxes
30. Total tax (add lines 24 through 29)

Decrease in tax for this year

Refund

33. Overpayment due to a claim of right adjustment under section 1341(b)(1)

34. Direct deposit (optional)

Routing number

Account type

Account number

Signature

Signature date

Spouse's signature date (if joint)

A paid preparer completed this application