Federal Application for Tentative Refund

Application for Tentative Refund
2024 Form 1045
Form

1045

Type or print

Department of the Treasury
Internal Revenue Service

Application for Tentative Refund

OMB No. 1545-0098

For individuals, estates, or trusts.
File application on or after the date you file your annual income tax return.
Go to www.irs.gov/Form1045 for instructions and the latest information.

2024

Name(s) shown on return

Social security or employer identification number

Number, street, and apt. or suite no. If a P.O. box, see instructions.

Spouse’s social security number (SSN)

City, town or post office, state, and ZIP code. If a foreign address, also complete spaces below (see instructions).

Daytime phone number

Foreign country name

Foreign postal code

Foreign province/county

a Net operating loss (NOL) (Form 172)
$

1

This application is
filed to carry back:

2a

For the calendar year 2024, or other tax year
beginning
, 2024, and ending

b Unused general business credit
$

c Net section 1256 contracts loss
$

b Date tax return was filed
, 20

3

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 years
and specify whether joint (J) or separate (S) return for each (see instructions):

5

If SSN for carryback year is different from above, enter a SSN:

6

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

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 8886, Reportable Transaction Disclosure Statement? . . . . . . . . . . . . .

Yes

No

If you are carrying back an NOL or a net section 1256 contracts loss, did this cause the release of foreign tax
credits or the release of other credits due to the release of the foreign tax credit (see instructions)? . . . .

Yes

No

9

preceding

Computation of Decrease in Tax
(see instructions)

tax year ended:

Note: If 1a and 1c are blank, skip lines 10 through 15.

10

NOL deduction after carryback (see
instructions) . . . . . . . . .

11

Adjusted gross income

.

.

.

.

12

Deductions (see instructions)

.

.

.

13

Subtract line 12 from line 11

.

.

.

14

Exemptions (see instructions)

.

.

.

15

Taxable income. Line 13 minus line 14

16

Income tax. See instructions and attach
an explanation . . . . . . . .

17

Excess advance payment(s) for premium
tax credit and/or child tax credit (see
instructions) . . . . . . . . .

18

Alternative minimum tax .

.

.

.

.

19

Add lines 16 through 18 .

.

.

.

.

.

and b Year(s):

Before
carryback

.

.

.

.

preceding
tax year ended:

After
carryback

.

Before
carryback

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

preceding
tax year ended:

After
carryback

Before
carryback

Cat. No. 10670A

After
carryback

Form 1045 (2024)

Page 2

Form 1045 (2024)

preceding

Computation of Decrease in Tax
(continued)

tax year ended:
Before
carryback

preceding

preceding

tax year ended:
After
carryback

Before
carryback

tax year ended:
After
carryback

Before
carryback

20

General business credit (see instructions)

21

Net premium tax credit and child tax
credit (see instructions) . . . . .

22

Other credits. Identify .

23

Total credits. Add lines 20 through 22

24

Subtract line 23 from line 19

25

Self-employment tax (see instructions)

26

Additional Medicare Tax (see instructions)

27

Net Investment Income Tax (see
instructions) . . . . . . . . .

28

Reserved for future use

.

.

.

.

.

29

Other taxes .

.

.

.

.

.

30

Total tax. Add lines 24 through 29 .

.

31

Enter the amount from the “After
carryback” column on line 30 for each
year
. . . . . . . . . . .

32

Decrease in tax. Line 30 minus line 31

33

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

Sign
Here
Keep a copy
of this
application
for your
records.

.

.

.

.

.

.

.

.

.

.

33

Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge
and belief, they are true, correct, and complete.
Your signature

Date

Spouse’s signature. If Form 1045 is filed jointly, both must sign.

Date

Print/Type preparer’s name

Paid
Preparer
Use Only

.

After
carryback

Preparer’s signature

Date

PTIN
Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.
Form 1045 (2024)