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

Other Items You May Find Useful