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).
Temporary Procedures To Fax Certain Forms 1139 Due to COVID-19 Fax Form 1139 To Claim Quick Refunds of the Credit for Prior Year Minimum Tax Liability of Corporations and Net Operating Loss Deductions