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Form 1045: Application for Tentative Refund
IRS Form 1045 is an Application for Tentative Refund used by individuals, estates, and trusts to apply for a quick tax refund resulting from various adjustments. Generally, the form must be filed within 1 year after the end of the year in which the event arose.
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IRS Form 1045 - Application for Tentative Refund
IRS Form 1045 is an Application for Tentative Refund used by individuals, estates, and trusts to apply for a quick tax refund resulting from various adjustments. Generally, the form must be filed within 1 year after the end of the year in which the event arose.
Risk Radar
Scan points- 1Do not file your 2025 Form 1045 before you file your 2025 income tax return.
- 2Filing without attaching required supporting forms like Form 6251 or Schedule 8812.
- 3Not completing all lines on Form 1045 that apply to the filer's situation.
- 4Failing to attach copies of Form 1041 with accompanying schedules (for estates/trusts).
- 5Using Form 1045 when an amended return (Form 1040-X) is required for specific carrybacks.
Plain English
This form allows filers to request a fast payment back from the IRS when their taxes are underpaid due to specific events. These events include carrying back losses or claiming rights adjustments that reduce tax liability. Filing Form 1045 helps initiate this quick refund process with the Internal Revenue Service.
Submission Date
- Filing date: 2026-01-05 11:11:10
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an individual, estate, or trust applies for a quick tax refund due to the carryback of an NOL, unused general business credit, net section 1256 contracts loss, or an overpayment from a claim of right adjustment under section 1341(b)(1).
- Do not use this form when claiming a refund for taxes reported on Form 990-T if the entity is a tax-exempt trust (refer to Instructions for Form 990-T).
- Check Form 1040-X instead when carrying back items to a section 965 year, or releasing prior year foreign/general business credits due to an NOL or net capital loss carryback.
Form selector
Use this form or another form?
Claiming refund for tax-exempt trust (Form 990-T)
Refer to Instructions for Form 990-T for claiming guidance.
✓ Check instructions for Form 990-T.
Carrying back items to a section 965 year
Use this form instead of Form 1045 for these specific carryback scenarios.
✓ Check Form 1040-X instructions.
Releasing foreign/general business credits via amended return
File Form 1040-X to claim a refund when the release is due to an NOL or net capital loss carryback.
✓ Check Form 1040-X instructions.
Deadline or filing window
The filing deadline is generally within 1 year after the end of the year that caused the loss or credit carryback. If a claim of right adjustment, the deadline is the date of the overpayment under section 1341(b)(1). The IRS processes applications within 90 days from the later of the filing date or the last day of the month including the due date for your 2025 income tax return.
Checklist
What you need before filling it out
Purpose
Individuals, estates, and trusts · Instructions p.1
Filing Deadline
Within 1 year after the end of the relevant tax year · Instructions p.1
Required Attachments (Estates/Trusts)
Form 1041 with schedules, and other listed forms · Instructions p.2
Processing Timeframe
Within 90 days from later of filing date or due date · Instructions p.2
Required Forms (General/Estates)
Form 6251, Schedule 8812, Form 6781, Form 8960, Form 8962, Form 8995 and/or Form 8995-A · Instructions p.2
Foreign Credit Carryback Limitation
Must file Form 1040-X instead of Form 1045 · Instructions p.3
Before you submit
- 1Complete all lines on Form 1045 that apply to the filer.
- 2Attach copies of all required forms listed (e.g., Form 6251, Form 8995-A).
- 3If an estate or trust files, attach copies of Form 1041 with accompanying schedules.
- 4If designating a representative, attach authorization using Form 2848.
- 5Ensure the application is filed within 1 year after the end of the relevant tax year (unless disaster relief applies).
- 6For e-filing, ensure you have completed and attached Form 8453-TR.
- 7If resubmitting due to IRS correspondence, check box at line 2c.
How to file this form
- 1Complete all applicable lines on Form 1045, ensuring all required supporting forms are attached (e.g., Form 6781, Form 8962).
- 2If filing as an estate or trust, attach copies of Form 1041 with accompanying schedules and any other listed computation sheets.
- 3Determine the correct filing method: file a paper copy with your local IRS Center OR e-file using Form 8453-TR.
- 4Submit the complete application before the deadline (generally within 1 year of the relevant tax year end) to begin processing.
Known limitations
- 1Tax-exempt trusts claiming a refund of taxes reported on Form 990-T should refer to the Instructions for Form 990-T for how to claim the refund.
- 2If an NOL or net section 1256 contracts loss carryback eliminates or reduces a general business credit in an earlier year, the released credit may be carried back 1 year (referencing Section 39 and Instructions for Form 3800).
- 3Special rules apply if a joint return (or separate return) was filed for only some of the tax years involved when figuring an NOL carryback (see Instructions for Form 172).
- 4If claiming a refund based on unused general business credit, detailed computation showing how the carryback was figured and a recomputation of the credit after applying the carryback must be attached (referencing Code section 39).
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, and users should refer to IRS.gov/Form1045 for the latest information regarding Form 1045.
What changed or needs a fresh check
- Edition date — confirm revision reads 20/25.
- Latest information source — confirm reference to IRS.gov/Form1045 is present.
- Filing deadline (General) — confirm filing must occur within 1 year after the end of the relevant tax year.
- E-file authorization form — confirm Form 8453-TR is referenced for e-filing.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1045.
- 2If resubmitting Form 1045 in response to IRS correspondence, check the box at new line 2c and attach the IRS correspondence.
- 3For direct deposit refunds, use electronic payments systems if available (Executive Order 14247).
- 4When filing a paper copy, do not include Form 1045 in the same envelope as your 2025 income tax return.
Sources
- SRCInstructions p.1 — Individuals, estates, and trusts use Form 1045 to apply for a quick tax refund resulting from: the carryback of an NOL, unused general business credit, net section 1256 contracts loss, or claim of right adjustment under section 1341(b)(1).
- SRCInstructions p.1 — Generally, Form 1045 must be filed within 1 year after the end of the year in which an NOL, unused credit, net section 1256 contracts loss, or claim of right adjustment arose.
- SRCInstructions p.1 — For e-filing Form 1045, use new Form 8453-TR, E-file Declaration or Authorization for Form 1045/1139.
- SRCInstructions p.2 — If filing based on unused general business credit (Line 1b), attach a detailed computation showing carryback and recomputation of the credit (Code section 39).
- SRCInstructions p.3 — Line 11 requires entering AGI in two columns: 'Before carryback' and 'After carryback'.
- SRCInstructions p.4 — Line 18 indicates that NOL or net section 1256 loss carryback may affect AMT, requiring Form 6251 (Individuals) or Schedule I (Form 1041) (Estates/trusts).
- SRCInstructions p.4 — For Line 20—General Business Credit, enter the total refigured credit in the 'After carryback' column using Form 3800.
Common confusion points
What is the deadline for filing Form 1045?
Generally, you must file within 1 year after the end of the year when the NOL, unused credit, loss, or adjustment arose.
→ Check if a federally declared disaster grants additional time.
When should I file my 2025 Form 1045?
Do not file your 2025 Form 1045 before you file your 2025 income tax return.
→ Confirm the year on the form reads 20/25.
How do I handle a foreign address when filing Form 1045?
If you have a foreign address, do not enter information for 'State' nor 'Zip Code,' and complete the spaces for a foreign address.
→ Do not abbreviate the foreign country name; follow that country’s practice for province/state/county and postal code.
What must I attach if claiming an NOL carryback?
You must attach copies of applicable forms, such as Form 4952 (Investment Interest Expense Deduction) or Form 461 (Limitation on Business Losses).
→ Ensure you include all Schedules K-1, K-2, and K-3 received from relevant entities.
How does the carryback affect my Adjusted Gross Income (AGI)?
Enter your AGI in two columns: 'Before carryback' (original/amended return) and 'After carryback' (refigured after applying NOL or net section 1256).
→ Verify that you are using the correct year for each column entry.
What if I am claiming a refund based on an unused general business credit?
You must attach a detailed computation showing how the credit carryback was figured and recomputed.
→ Confirm this relates to Code section 39.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 172 (Special rules apply if filing joint/separate returns for only some tax years involved in NOL carryback)
Questions about IRS Form 1045
What is IRS Form 1045 used for?
This form allows filers to request a fast payment back from the IRS when their taxes are underpaid due to specific events. These events include carrying back losses or claiming rights adjustments that reduce tax liability. Filing Form 1045 helps initiate this quick refund process with the Internal Revenue Service.
Who must file IRS Form 1045?
Individuals, estates, and trusts use Form 1045 to apply for a quick tax refund.
What information does IRS Form 1045 require?
The form collects details regarding the reason for the refund claim; specifically, it covers carryback of an NOL, unused general business credit, net section 1256 contracts loss, or a claim of right adjustment under section 1341(b)(1). Estates and trusts must attach copies of Form 1041 with accompanying schedules.
When is IRS Form 1045 due?
Generally, the form must be filed within 1 year after the end of the year in which an NOL, unused credit, net section 1256 contracts loss, or claim of right adjustment arose. An estate or trust can file an amended Form 1041 instead.
Where do I file IRS Form 1045?
Paper Form 1045 can be filed with the Internal Revenue Service Center for the place where the filer lives as shown on their 2025 income tax return. E-filing is also available using new Form 8453-TR.
How do I complete IRS Form 1045?
The filer must complete all applicable lines on Form 1045, attach copies of all required supporting documentation (like Form 6251 or Schedule 8812), and ensure the filing is done according to the instructions for their specific situation. For estates and trusts, this includes attaching amended Form 1041 if necessary.
What happens if IRS Form 1045 is filed incorrectly?
If all required forms are not attached and all lines on Form 1045 are not completed, the application may be delayed or disallowed by the IRS.
What is the deadline for filing Form 1045?
Generally, you must file within 1 year after the end of the year when the NOL, unused credit, loss, or adjustment arose. Check if a federally declared disaster grants additional time.
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