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Federal Application for Tentative Refund
Extracted from PDF file 2023-federal-form-1045.pdf, last modified November 2023Application for Tentative Refund
1045 Form Type or print Department of the Treasury Internal Revenue Service Application for Tentative Refund OMB No. 1545-0098 For individuals, estates, or trusts. Mail in separate envelope. (Don’t attach to tax return.) Go to www.irs.gov/Form1045 for instructions and the latest information. 2023 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) (Sch. A, line 24) b Unused general business credit $ $ 1 This application is filed to carry back: 2a For the calendar year 2023, or other tax year beginning , 2023, and ending 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: 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 (2023) Page 2 Form 1045 (2023) 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 (2023) Page 3 Form 1045 (2023) Schedule A—NOL (see instructions) 1 2 For individuals, subtract your standard deduction or itemized deductions from your adjusted gross income and enter it here. For estates and trusts, enter taxable income increased by the total of the charitable deduction, income distribution deduction, and exemption amount (see instructions) . . Nonbusiness capital losses before limitation. Enter as a positive number (see instructions) . . . . . . . . . . . . . . . . . . . 2 3 Nonbusiness capital gains (without regard to any section 1202 exclusion) . 3 4 If line 2 is more than line 3, enter the difference. Otherwise, enter -0- 5 If line 3 is more than line 2, enter the difference. Otherwise, enter -0- . . . . . . . . . 6 Nonbusiness deductions (see instructions) . 7 Nonbusiness income other than capital gains (see instructions) . . . . . . . . . . . . . . . . 4 5 . . . . . . . . 6 . . . . 8 7 8 Add lines 5 and 7 . . . 9 If line 6 is more than line 8, enter the difference. Otherwise, enter -0- . . . . 11 10 . . . . . . . . . . . . If line 8 is more than line 6, enter the difference. Otherwise, enter -0-. But don’t enter more than line 5 . . . . . . . . . . . . . . . . Business capital losses before limitation. Enter as a positive number 12 Business capital gains (without regard to any section 1202 exclusion) . . . . . . . . Add lines 10 and 12 . . . . . . . . 13 14 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . 14 15 Add lines 4 and 14 . . . . . . . . 15 16 Enter the loss, if any, from line 16 of your 2023 Schedule D (Form 1040). (For estates and trusts, enter the loss, if any, from line 19, column (3), of Schedule D (Form 1041).) Enter as a positive number. If you don’t have a loss on that line (and don’t have a section 1202 exclusion), skip lines 16 through 21 and enter on line 22 the amount from line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . 17 12 13 . . 10 11 . 1 . 16 17 Section 1202 exclusion. Enter as a positive number (see instructions) . 18 19 Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . Enter the loss, if any, from line 21 of your 2023 Schedule D (Form 1040). (For estates and trusts, enter the loss, if any, from line 20 of Schedule D (Form 1041).) Enter as a positive number . . . . . . . . . . . 18 20 If line 18 is more than line 19, enter the difference. Otherwise, enter -0- . 20 21 If line 19 is more than line 18, enter the difference. Otherwise, enter -0- . . . . . . . . . 21 22 Subtract line 20 from line 15. If zero or less, enter -0- . . . . . . . . . . 22 23 NOL deduction for losses from other years. Enter as a positive number . . . . . . . . . 23 24 NOL. Combine lines 1, 9, 17, and 21 through 23. If the result is less than zero, enter it here and on page 1, line 1a. If the result is zero or more, you don’t have an NOL . . . . . . . . . . . . . . . . . . 19 24 Form 1045 (2023) Page 4 Form 1045 (2023) Schedule B—NOL Carryover (see instructions) Complete one column before going to the next column. Start with the earliest carryback year. 1 NOL deduction. Enter as a positive number . . . . . . . . . . 2 Taxable income before 2023 NOL carryback (see instructions). For estates and trusts, increase this amount by the sum of the charitable deduction and income distribution deduction (see instructions) . . . . . . . . . 3 Net capital loss deduction (see instructions) . . . . . . . . . 4 Section 1202 exclusion. Enter as a positive number (see instructions) . . 5 Qualified business income deduction (see instructions) . . . . . . . 6 Adjustment to adjusted gross income (see instructions) . . . . . . . 7 Adjustment to itemized deductions (see instructions) . . . . . . . 8 Estates and trusts, enter exemption amount . . . . . . . . . . 9 Modified taxable income. Combine lines 2 through 8. If zero or less, enter -0- . . . . . . . . . . . . 10 NOL carryover (see instructions) . preceding tax year ended: preceding tax year ended: preceding tax year ended: . Adjustment to Itemized Deductions (Individuals Only) Complete lines 11 through 38 for the carryback year(s) for which you itemized deductions only if line 3, 4, or 5 above is more than zero. 11 Adjusted gross income before 2023 NOL carryback . . . . . . . . 12 Add lines 3 through 6 above 13 Modified adjusted gross income. Add lines 11 and 12 . . . . . . . . 14 Medical expenses from Sch. A (Form 1040), line 4, or as previously adjusted 15 Medical expenses from Sch. A (Form 1040), line 1, or as previously adjusted 16 Multiply line 13 by percentage from Sch. A (Form 1040), line 3 . . . . 17 Subtract line 16 from line 15. If zero or less, enter -0- . . . . . . . . 18 Subtract line 17 from line 14 . . . . . . . Form 1045 (2023) Page 5 Form 1045 (2023) Schedule B—NOL Carryover (continued) Complete one column before going to the next column. Start with the earliest carryback year. 19 Mortgage insurance premiums from Sch. A (Form 1040), line 8d, or as previously adjusted . . . . . . 20 Refigured mortgage insurance premiums (see instructions) . . . . . . . 21 Subtract line 20 from line 19 22 Modified adjusted gross income from line 13 on page 4 of the form . . . 23 Enter as a positive number any NOL carryback from a year before 2023 that was deducted to figure line 11 on page 4 of the form . . . . . . . . . 24 Add lines 22 and 23 25 Charitable contributions from Sch. A (Form 1040), line 14, or Sch. A (Form 1040-NR), line 5, or as previously adjusted . . . . . . . . . . 26 Refigured charitable contributions (see instructions) . . . . . . . . . 27 Subtract line 26 from line 25 28 Casualty and theft losses from Form 4684, line 18 . . . . . . . . . 29 Casualty and theft losses from Form 4684, line 16 . . . . . . . . . 30 Multiply line 22 by 10% (0.10) . 31 Subtract line 30 from line 29. If zero or less, enter -0- . . . . . . . . 32 Subtract line 31 from line 28 33 Reserved for future use . 34 Reserved for future use 35 . . . . . . . . . . preceding tax year ended: preceding tax year ended: preceding tax year ended: . . . . . . . . . . . . . . . . Reserved for future use . . . . . 36 Reserved for future use . . . . . 37 Reserved for future use . . . . . 38 Combine lines 18, 21, 27, and 32; enter the result here and on line 7 (page 4) . Form 1045 (2023)
2023 Form 1045
More about the Federal Form 1045 Individual Income Tax TY 2023
We last updated the Application for Tentative Refund in January 2024, so this is the latest version of Form 1045, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1045 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1045 from the Internal Revenue Service in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Federal Form 1045
We have a total of thirteen past-year versions of Form 1045 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2011 Form 1045
2011 Form 1045
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