An individual, estate, or trust files Form 1045 to apply for a quick tax refund resulting from: The carryback of an NOL. The carryback of an unused general business credit. The carryback of a net section 1256 contracts loss. An overpayment of tax due to a claim of right adjustment under section 1341(b)(1). Current Revision Form 1045 PDF Instructions for Form 1045PDF (HTML) Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Frequently asked questions about carrybacks of NOLs for taxpayers who have had Section 965 inclusions Temporary Procedures To Fax Certain Forms 1045 Due to COVID-19 Fax Form 1045 To Claim Quick Refunds of Net Operating Loss Deductions Other Items You May Find Useful All Form 1045 Revisions About Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) Other Current Products Related Items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1040-X, Amended U.S. Individual Income Tax Return About Form 1041, U.S. Income Tax Return for Estates and Trusts About Form 2848, Power of Attorney and Declaration of Representative
