Form 1045, Application for Tentative Refund
Form 1045 is used by an individual, estate, or trust 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
Form 1040X, Amended U.S. Individual Income Tax Return
Comment on Form 1045
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