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Form 1139: Corporation Application for Tentative Refund
IRS Form 1139 is Corporation Application for Tentative Refund, used by a corporation (other than an S corporation) to apply for a quick tax refund. The general filing deadline is within 12 months of the end of the tax year in which the loss or credit arose.
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IRS Form 1139 - Corporation Application for Tentative Refund
IRS Form 1139 is Corporation Application for Tentative Refund, used by a corporation (other than an S corporation) to apply for a quick tax refund. The general filing deadline is within 12 months of the end of the tax year in which the loss or credit arose.
Risk Radar
Scan points- 1Filing Form 1139 without filing the corporation's income tax return for that year first is a critical error.
- 2Filing without including copies of the first two pages of the corporation's income tax return.
- 3Failing to attach all other forms and schedules that result in a carryback (e.g., Form 3800).
- 4Not correctly entering the date the carryback year ends in columns (a) or (b).
- 5Omitting adjustments made on the original return when completing lines 16 through 26.
Plain English
This form allows a corporation to ask the IRS for a fast refund on taxes owed. A corporation files Form 1139 when it has an excess tax payment from items like carrying back a Net Operating Loss (NOL) or claiming a right adjustment. Filing this form helps speed up the process of getting that money back.
Submission Date
- Filing date: 2025-12-08 14:27:21
- 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 a corporation (other than an S corporation) applies for a quick refund of taxes from the carryback of an NOL, net capital loss, unused general business credit, a claim of right adjustment under section 1341(b)(1), or electing 100% prior year minimum tax for its tax year beginning in 2018.
- Do not use this form when a tax-exempt organization is claiming a refund of taxes reported on Form 990-T; that entity should follow the instructions for Form 990-T.
- Check Form 1138 instead when the corporation needs an extension of time to pay taxes because it expects a Net Operating Loss Carryback.
Form selector
Use this form or another form?
Not required to join in filing
The general rule applies to consolidated groups unless they were not required to join in filing.
✓ Check instructions on p.2 for details.
Not stated in the official source
Overpayment under Section 1341(b)(1)
This line requires attaching a computation per Regulations section 5.6411-1(d).
✓ Ensure the required computation is attached to the form.
Direct Deposit Request
Use this section if the corporation has access to U.S. banking services for receiving refunds.
✓ Complete these lines fully when requesting direct deposit.
Deadline or filing window
The general filing window requires submission within 12 months of the end of the relevant tax year. If an extension was used via Form 1138, the deadline moves to the last day of the month containing the due date. The IRS processes applications within 90 days of the later of these two dates.
Checklist
What you need before filling it out
Line 2d
Copy of IRS correspondence (if resubmitting) · Instructions p.1 / Form p.1
Lines 30a-c
Direct deposit details · Instructions p.4 / Form p.2
Line 29 (Section 1341(b)(1))
Overpayment amount and computation · Form p.1 / Instructions p.4
General Filing Deadline
12 months from end of tax year · Instructions p.1
Tax-Exempt Refund Claim
Information on how to claim refund · Instructions for Form 990-T
NOL Carryback
Amount entered on Line 2a · Form p.1
Before you submit
- 1Enter the corporation's Employer identification number (EIN) and address.
- 2Specify the Date of incorporation.
- 3Select the correct Reason(s) for filing (Line 1), such as Net operating loss (NOL).
- 4Attach copies of the first two pages of the corporation’s income tax return, if applicable.
- 5Include all other forms and schedules from which a carryback results (e.g., Schedule D).
- 6If claiming an overpayment under section 1341(b)(1), enter the amount on Line 29 and attach its computation.
- 7Sign and date Form 1139 with the required officer signature.
How to file this form
- 1Complete all sections of Form 1139, including entering the corporation's EIN and specifying the reason for filing (Line 1).
- 2Attach copies of the first two pages of the corporation’s income tax return and any other supporting schedules or election statements.
- 3If applicable, complete lines 29 through 30c to detail overpayment amounts or direct deposit information.
- 4File Form 1139 with the Internal Revenue Service Center where the corporation files its income tax return (do not file it *with* the return).
- 5For electronic filing, use new Form 8453-TR as the method of submission.
- 6Keep a copy of the completed and submitted Form 1139 for corporate records.
Known limitations
- 1Tax-exempt organizations must refer to the Instructions for Form 990-T for specific guidance on claiming a refund.
- 2For NOLs arising in tax years beginning after December 31, 2020, a corporation can elect to waive the entire carryback period only if it has an NOL from a farming loss or a loss as an insurance company other than a life insurance company.
- 3The deduction of Net Operating Losses (NOLs) arising in tax years beginning after 2017 is limited for tax years beginning after 2020, unless the corporation is an insurance company other than a life insurance company.
- 4The net capital loss can only be carried back to the extent it does not increase or produce an NOL in the tax year to which it is carried, provided it is not attributable to a foreign expropriation capital loss.
Field map
Compact field-by-field guide
Entity Info
2 items
Full legal name of the corporation and its Employer Identification Number.
Current mailing address and date of incorporation.
Income
3 items
Total revenue from business operations before deducting costs.
Direct costs attributable to producing goods sold by the corporation.
Gross receipts minus cost of goods sold and returns/allowances.
Deductions
1 items
Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.
Tax
2 items
Total income minus total deductions.
Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.
Signatures
1 items
An authorized corporate officer must sign and date the return.
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Fillable formOpen in Editor->The current edition is Revision December 2025; for the latest information, filers should check IRS.gov/Form1139, which notes that new line 2d allows resubmission when responding to IRS correspondence.
What changed or needs a fresh check
- Edition date — confirm Revision December 2025
- Filing location — file with the IRS Center where the corporation files its income tax return.
- Signature — ensure an officer signs and dates Form 1139.
- E-filing method — use new Form 8453-TR for electronic filing.
- Attachments required — confirm copies of the first two pages of the corporation’s income tax return are attached.
- Filing separation — confirm Form 1139 is filed separately, not with the corporation's income tax return.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1139 for personal records.
- 2If filing electronically, use new Form 8453-TR or the E-file Declaration/Authorization for Form 1045/1139.
- 3If filing by mail, send Form 1139 to the Internal Revenue Service Center where the corporation files its income tax return (do not file it with the return itself).
- 4Attach copies of the first two pages of the corporation’s income tax return if claiming a refund for the year of the loss or credit.
- 5If claiming an unused general business credit, attach a copy of the appropriate credit form for the tax year in which the credit arose.
Sources
- SRCInstructions p.1 — A corporation files Form 1139 to apply for a quick refund from NOL carryback, net capital loss carryback, unused general business credit carryback, section 1341(b)(1) adjustment claim, or an election under section 53(e)(5).
- SRCInstructions p.2 — Form 1139 must be filed with the Internal Revenue Service Center where the corporation files its income tax return.
- SRCForm p.1 — The official title is Corporation Application for Tentative Refund, and the revision date on file is December 2025.
- SRCInstructions p.1 — For NOLs after 12/31/2020, a corporation can elect to waive carryback if it has an NOL from farming or non-life insurance losses.
- SRCInstructions p.3 — If claiming based on unused general business credit (Line 1c), attach the appropriate credit form and refigure the credit on Form 3800.
- SRCInstructions p.2 — When filing, attach copies of all Forms 8886, Reportable Transaction Disclosure Statement, if applicable.
- SRCForm p.1 — The application requires listing amounts for Net operating loss (NOL), Net capital loss, Unused general business credit, and Other reasons for filing.
Common confusion points
Where should I send Form 1139?
File it with the IRS Center where the corporation files its income tax return.
→ Do not file Form 1139 inside the corporation’s income tax return.
What do I attach when filing Form 1139 by mail?
Attach copies of the first two pages of the corporation's income tax return, plus other relevant forms and schedules.
→ Check instructions for specific required attachments based on the refund reason (e.g., credit form).
When is the deadline to file Form 1139?
The general filing deadline is within 12 months of the end of the tax year in which the loss or credit arose.
→ Confirm this timeframe against your specific tax year's due date.
Can I waive the NOL carryback period for my corporation?
Yes, if the NOL arises after December 31, 2020, and the corporation has an eligible qualifying loss (farming or non-life insurance).
→ Ensure you check the box on Form 1120, Schedule K, line 11 to make this election.
Do I need to use a new form for e-filing?
Yes, use new Form 8453-TR or the E-file Declaration/Authorization for Form 1045/1139.
→ Verify that the revision date on your copy reads December 2025.
What is the maximum period an unused general business credit can be carried back?
Except as provided in section 39(d), an unused general business credit can be carried back 1 year.
→ Refigure the credit for the carryback year on Form 3800 to confirm.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you are filing electronically, use new Form 8453-TR.
Questions about IRS Form 1139
What is IRS Form 1139 used for?
This form allows a corporation to ask the IRS for a fast refund on taxes owed. A corporation files Form 1139 when it has an excess tax payment from items like carrying back a Net Operating Loss (NOL) or claiming a right adjustment. Filing this form helps speed up the process of getting that money back.
Who must file IRS Form 1139?
A corporation (other than an S corporation) must file IRS Form 1139 to apply for a quick refund of taxes.
What information does IRS Form 1139 require?
The form collects details about the specific tax event, including the date the carryback year ends in columns (a) and (b), or (e) and (f). Lines 16 through 26 allow inclusion of any adjustments made on the original return.
When is IRS Form 1139 due?
Generally, the corporation must file Form 1139 within 12 months of the end of the tax year in which an NOL, net capital loss, unused credit, or claim of right adjustment arose. If filing after using Form 1138, it must be filed by the last day of the month including the due date for that return.
Where do I file IRS Form 1139?
File IRS Form 1139 with the Internal Revenue Service Center where the corporation files its income tax return. Electronic filing is available using new Form 8453-TR.
How do I complete IRS Form 1139?
First, complete all relevant sections, ensuring you enter the correct carryback year end dates in columns (a) and (b), etc. Next, fill out Line 11 with taxable income amounts from your return. Finally, an officer must sign the form, along with the Date and Title, before sending it to the IRS.
What happens if IRS Form 1139 is filed incorrectly?
If the IRS later determines the claimed deductions or credits are due to an overstatement of property value, negligence, disregard of rules, or substantial understatement of income tax, the corporation may be assessed penalties under section 6662.
Where should I send Form 1139?
File it with the IRS Center where the corporation files its income tax return. Do not file Form 1139 inside the corporation’s income tax return.
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