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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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).

Current Products

Form 1139

Instructions for Form 1139 (HTML)

Recent Developments

None at this time.

Other Items You May Find Useful

All Revisions for Form 1139

Other Current Products

Comment on Form 1139

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.