Form 1045, Application for Tentative Refund
An individual, estate, or trust files this form 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
Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
Comment on Form 1045
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