About Form 1139, Corporation Application for Tentative Refund

Corporations (other than S corporations) use this form to apply for a quick refund of taxes from:

  • the carryback of a net operating loss (or a loss from operations of a life insurance company),
  • the carryback of a net capital loss,
  • the carryback of an unused general business credit, or 
  • an overpayment of tax from a claim of right adjustment under section 1341(b)(1).

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