Form 1045, Application for Tentative Refund
An individual, estate, or trust files this form 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, or
- An overpayment of tax due to a claim of right adjustment under section 1341(b)(1).
Other Items You May Find Useful
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
Publication 590, Individual Retirement Arrangements (IRAs)
Comment on Form 1045
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.