Form 1045 Application for Tentative Refund

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT
Form

1045

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.

2025

Social security or employer identification number

Name(s) shown on return
Address (number and street). If a P.O. box, see instructions.
City, town, or post office

State

Apt. or suite no.

Spouse’s social security number (SSN)

ZIP code

Daytime phone number

Complete spaces below for foreign address. (See instructions.)
Foreign province/state/county

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

1

This application is
filed to carry back:

2a

For the calendar year 2025, or other tax year
beginning
, 2025, and ending

Foreign postal code

b Unused general business credit
$

c Net section 1256 contracts loss
$

b Date tax return was filed
, 20

2c

If you are resubmitting Form 1045 in response to IRS correspondence, attach a copy of the correspondence and check the box

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

(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 (see instructions) . . . .

18

Alternative minimum tax .

.

.

.

.

19

Add lines 16 through 18 .

.

.

.

.

.

Before
carryback

.

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

.

.

.

.

preceding
tax year ended:

After
carryback

.

.

and b Year(s):

preceding

Computation of Decrease in Tax

.

Before
carryback

preceding
tax year ended:

After
carryback

Cat. No. 10670A

Before
carryback

After
carryback

Form 1045 (2025) Created 4/4/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Foreign country name

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 1045 (2025)

preceding

Computation of Decrease in Tax
(continued)

tax year ended:

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)

34

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

Routing number

c

Account number

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

.

.

.

.

.

.

.

.

.

b Type:

Checking

33

Savings

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

Preparer’s name

Paid
Preparer
Use Only

.

.

After
carryback

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Before
carryback

preceding

Preparer’s signature

Date

PTIN
Check
if
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.
Form 1045 (2025)