About Form 1045, Application for Tentative Refund


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

Recent Developments

None at this time.

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