IRS · Official form

Form 1045, Application for Tentative Refund

Form 1045 asks the IRS for a quick refund when a loss or credit carries back to an earlier tax year. Fill in the official IRS PDF below and download it.

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What is 1045?

Form 1045, Application for Tentative Refund, is used by individuals, estates, and trusts to apply for a fast refund resulting from the carryback of a net operating loss (NOL), the carryback of an unused general business credit, the carryback of a net section 1256 contracts loss, or an overpayment of tax from a claim of right adjustment under section 1341(b)(1).

The advantage over filing an amended return is speed: the IRS processes tentative refund applications on an expedited basis. The tradeoff is that the refund is tentative, so the IRS can still examine the years involved and ask for the money back if it disagrees.

Who files 1045?

Individuals carrying a net operating loss back to earlier tax years where carryback is allowed
Taxpayers carrying back an unused general business credit
Traders and investors with a net section 1256 contracts loss elected to be carried back
Estates and trusts with any of these carrybacks, or taxpayers with a section 1341 claim of right overpayment

How to fill out 1045

Fill in your name, SSN or EIN, and address, and identify which carryback or adjustment the application is based on.
Compute the loss or credit being carried back, attaching the schedules the instructions require.
Recompute the tax for each carryback year in the columns provided, showing tax before and after the carryback.
Determine the decrease in tax for each year, which becomes the tentative refund requested.
Download the PDF, sign it, and mail it to the IRS by the deadline, generally within one year after the end of the year the loss or credit arose. File it separately from your income tax return.

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Page 1 94 fields

Name(s) shown on return

Social security or employer identification number

Address (number and street). If a P.O. box, see instructions.

Apt. or suite no.

Spouse’s social security number (SSN)

City, town, or post office

State

ZIP code

Daytime phone number

Foreign country name

Foreign province/state/county

Foreign postal code

1. This application is filed to carry back: a. Net operating loss (N O L) (Form 172)

1b. Unused general business credit

1c. Net section 1256 contracts loss

beginning

, 2025, and ending

2a. , 20. 2 digit year. , 20

b Date tax return was filed

2c. If you are resubmitting Form 1045 in response to I R S correspondence, attach a copy of the correspondence and check the box.

If this application is for an unused credit created by another carryback, enter year of first carryback:

4. If you filed a joint return (or separate return) for some, but not all, of the tax years involved in figuring the carryback, list the

a SSN:

and b Year(s):

If you changed your accounting period, give date permission to change was granted:

7. Have you filed a petition in Tax Court for the year(s) to which the carryback is to be applied? Yes.

Have you filed a petition in Tax Court for the year(s) to which the carryback is to be applied? No

8. Is any part of the decrease in tax due to a loss or credit resulting from a reportable transaction required to be disclosed on Form

8. No.

9. If you are carrying back an N O L or a net section 1256 contracts loss, did this cause the release of foreign tax credits or the release

credits or the release of other credits due to the release of the foreign tax credit (see instructions)? No

preceding

tax year ended:

preceding

tax year ended:

preceding

tax year ended:

Row: 10. N O L deduction after carryback (see instructions). Column: 1. After carryback.

Row: 10. N O L deduction after carryback (see instructions). Column: 2. After carryback.

Row: 10. N O L deduction after carryback (see instructions). Column: 3. After carryback.

Row: 11. Adjusted gross income. Column: 1. Before carryback.

Row: 11. Adjusted gross income. Column: 1. After carryback.

Row: 11. Adjusted gross income. Column: 2. Before carryback.

Row: 11. Adjusted gross income. Column: 2. After carryback.

Row: 11. Adjusted gross income. Column: 3. Before carryback.

Row: 11. Adjusted gross income. Column: 3. After carryback.

Row: 12. Deductions (see instructions). Column: 1. Before carryback.

Row: 12. Deductions (see instructions). Column: 1. After carryback.

Row: 12. Deductions (see instructions). Column: 2. Before carryback.

Row: 12. Deductions (see instructions). Column: 2. After carryback.

Row: 12. Deductions (see instructions). Column: 3. Before carryback.

Row: 12. Deductions (see instructions). Column: 3. After carryback.

Row: 13. Subtract line 12 from line 11. Column: 1. Before carryback.

Row: 13. Subtract line 12 from line 11. Column: 1. After carryback.

Row: 13. Subtract line 12 from line 11. Column: 2. Before carryback.

Row: 13. Subtract line 12 from line 11. Column: 2. After carryback.

Row: 13. Subtract line 12 from line 11. Column: 3. Before carryback.

Row: 13. Subtract line 12 from line 11. Column: 3. After carryback.

Row: 14. Exemptions (see instructions). Column: 1. Before carryback.

Row: 14. Exemptions (see instructions). Column: 1. After carryback.

Row: 14. Exemptions (see instructions). Column: 2. Before carryback.

Row: 14. Exemptions (see instructions). Column: 2. After carryback.

Row: 14. Exemptions (see instructions). Column: 3. Before carryback.

Row: 14. Exemptions (see instructions). Column: 3. After carryback.

Row: 15. Taxable income. Line 13 minus line 14. Column: 1. Before carryback.

Row: 15. Taxable income. Line 13 minus line 14. Column: 1. After carryback.

Row: 15. Taxable income. Line 13 minus line 14. Column: 2. Before carryback.

Row: 15. Taxable income. Line 13 minus line 14. Column: 2. After carryback.

Row: 15. Taxable income. Line 13 minus line 14. Column: 3. Before carryback.

Row: 15. Taxable income. Line 13 minus line 14. Column: 3. After carryback.

Row: 16. Income tax. See instructions and attach an explanation. Column: 1. Before carryback.

Row: 16. Income tax. See instructions and attach an explanation. Column: 1. After carryback.

Row: 16. Income tax. See instructions and attach an explanation. Column: 2. Before carryback.

Row: 16. Income tax. See instructions and attach an explanation. Column: 2. After carryback.

Row: 16. Income tax. See instructions and attach an explanation. Column: 3. Before carryback.

Row: 16. Income tax. See instructions and attach an explanation. Column: 3. After carryback.

Row: 17. Excess advance payment(s) for premium tax credit (see instructions). Column: 1. Before carryback.

Row: 17. Excess advance payment(s) for premium tax credit (see instructions). Column: 1. After carryback.

Row: 17. Excess advance payment(s) for premium tax credit (see instructions). Column: 2. Before carryback.

Row: 17. Excess advance payment(s) for premium tax credit (see instructions). Column: 2. After carryback.

Row: 17. Excess advance payment(s) for premium tax credit (see instructions). Column: 3. Before carryback.

Row: 17. Excess advance payment(s) for premium tax credit (see instructions). Column: 3. After carryback.

Row: 18. Alternative minimum tax. Column: 1. Before carryback.

Row: 18. Alternative minimum tax. Column: 1. After carryback.

Row: 18. Alternative minimum tax. Column: 2. Before carryback.

Row: 18. Alternative minimum tax. Column: 2. After carryback.

Row: 18. Alternative minimum tax. Column: 3. Before carryback.

Row: 18. Alternative minimum tax. Column: 3. After carryback.

Row: 19. Add lines 16 through 18. Column: 1. Before carryback.

Row: 19. Add lines 16 through 18. Column: 1. After carryback.

Row: 19. Add lines 16 through 18. Column: 2. Before carryback.

Row: 19. Add lines 16 through 18. Column: 2. After carryback.

Row: 19. Add lines 16 through 18. Column: 3. Before carryback.

Row: 19. Add lines 16 through 18. Column: 3. After carryback.

Page 2 84 fields

preceding

tax year ended:

preceding

tax year ended:

preceding

tax year ended:

Row: 20. General business credit (see instructions). Column: 1. Before carryback.

Row: 20. General business credit (see instructions). Column: 1. After carryback.

Row: 20. General business credit (see instructions). Column: 2. Before carryback.

Row: 20. General business credit (see instructions). Column: 2. After carryback.

Row: 20. General business credit (see instructions). Column: 3. Before carryback.

Row: 20. General business credit (see instructions). Column: 3. After carryback.

Row: 21. Net premium tax credit and child tax credit (see instructions). Column: 1. Before carryback.

Row: 21. Net premium tax credit and child tax credit (see instructions). Column: 1. After carryback.

Row: 21. Net premium tax credit and child tax credit (see instructions). Column: 2. Before carryback.

Row: 21. Net premium tax credit and child tax credit (see instructions). Column: 2. After carryback.

Row: 21. Net premium tax credit and child tax credit (see instructions). Column: 3. Before carryback.

Row: 21. Net premium tax credit and child tax credit (see instructions). Column: 3. After carryback.

Row: 22. Other credits. Identify. Column: 1. Before carryback.

Row: 22. Other credits. Identify. Column: 1. After carryback.

Row: 22. Other credits. Identify. Column: 2. Before carryback.

Row: 22. Other credits. Identify. Column: 2. After carryback.

Row: 22. Other credits. Identify. Column: 3. Before carryback.

Row: 22. Other credits. Identify. Column: 3. After carryback.

Row: 23. Total credits. Add lines 20 through 22. Column: 1. Before carryback.

Row: 23. Total credits. Add lines 20 through 22. Column: 1. After carryback.

Row: 23. Total credits. Add lines 20 through 22. Column: 2. Before carryback.

Row: 23. Total credits. Add lines 20 through 22. Column: 2. After carryback.

Row: 23. Total credits. Add lines 20 through 22. Column: 3. Before carryback.

Row: 23. Total credits. Add lines 20 through 22. Column: 3. After carryback.

Row: 24. Subtract line 23 from line 19. Column: 1. Before carryback.

Row: 24. Subtract line 23 from line 19. Column: 1. After carryback.

Row: 24. Subtract line 23 from line 19. Column: 2. Before carryback.

Row: 24. Subtract line 23 from line 19. Column: 2. After carryback.

Row: 24. Subtract line 23 from line 19. Column: 3. Before carryback.

Row: 24. Subtract line 23 from line 19. Column: 3. After carryback.

Row: 25. Self-employment tax (see instructions). Column: 1. Before carryback.

Row: 25. Self-employment tax (see instructions). Column: 1. After carryback.

Row: 25. Self-employment tax (see instructions). Column: 2. Before carryback.

Row: 25. Self-employment tax (see instructions). Column: 2. After carryback.

Row: 25. Self-employment tax (see instructions). Column: 3. Before carryback.

Row: 25. Self-employment tax (see instructions). Column: 3. After carryback.

Row: 26. Additional Medicare Tax (see instructions). Column: 1. Before carryback.

Row: 26. Additional Medicare Tax (see instructions). Column: 1. After carryback.

Row: 26. Additional Medicare Tax (see instructions). Column: 2. Before carryback.

Row: 26. Additional Medicare Tax (see instructions). Column: 2. After carryback.

Row: 26. Additional Medicare Tax (see instructions). Column: 3. Before carryback.

Row: 26. Additional Medicare Tax (see instructions). Column: 3. After carryback.

Row: 27. Net Investment Income Tax (see instructions). Column: 1. Before carryback.

Row: 27. Net Investment Income Tax (see instructions). Column: 1. After carryback.

Row: 27. Net Investment Income Tax (see instructions). Column: 2. Before carryback.

Row: 27. Net Investment Income Tax (see instructions). Column: 2. After carryback.

Row: 27. Net Investment Income Tax (see instructions). Column: 3. Before carryback.

Row: 27. Net Investment Income Tax (see instructions). Column: 3. After carryback.

Row: 29. Other taxes. Column: 1. Before carryback.

Row: 29. Other taxes. Column: 1. After carryback.

Row: 29. Other taxes. Column: 2. Before carryback.

Row: 29. Other taxes. Column: 2. After carryback.

Row: 29. Other taxes. Column: 3. Before carryback.

Row: 29. Other taxes. Column: 3. After carryback.

Row: 30. Total tax. Add lines 24 through 29. Column: 1. Before carryback.

Row: 30. Total tax. Add lines 24 through 29. Column: 1. After carryback.

Row: 30. Total tax. Add lines 24 through 29. Column: 2. Before carryback.

Row: 30. Total tax. Add lines 24 through 29. Column: 2. After carryback.

Row: 30. Total tax. Add lines 24 through 29. Column: 3. Before carryback.

Row: 30. Total tax. Add lines 24 through 29. Column: 3. After carryback.

Row: 31. Enter the amount from the “After carryback” column on line 30 for each year. Column: 1. Before carryback.

Row: 31. Enter the amount from the “After carryback” column on line 30 for each year. Column: 2. Before carryback.

Row: 31. Enter the amount from the “After carryback” column on line 30 for each year. Column: 3. Before carryback.

Row: 32. Decrease in tax. Line 30 minus line 31. Column: 1. Before carryback.

Row: 32. Decrease in tax. Line 30 minus line 31. Column: 2. Before carryback.

Row: 32. Decrease in tax. Line 30 minus line 31. Column: 3. Before carryback.

33. Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation).

34. Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a. Routing number.

Checking

Savings

34c. Account number.

Preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

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Frequently asked questions

How is Form 1045 different from filing an amended return?

Both can claim a carryback refund, but Form 1045 is processed on an expedited basis, while an amended return such as Form 1040-X follows normal processing. Form 1045 also has a shorter filing window, generally one year after the end of the loss year.

Is the refund from Form 1045 final?

No. It is a tentative allowance. The IRS pays it quickly with limited review and can later examine the returns and reclaim any amount it determines was excessive.

Can corporations use Form 1045?

No. Corporations apply for tentative refunds on Form 1139. Form 1045 is for individuals, estates, and trusts.

Form 1045, Application for Tentative Refund

What is 1045?

Who files 1045?

How to fill out 1045

Quick fill 1045 on this page

Frequently asked questions

Related forms

Form 1139, Corporation Application for Tentative Refund

Form 1040-X, Amended US Individual Income Tax Return

Form 1041, U.S. Income Tax Return for Estates and Trusts