1139 Corporation Application for Tentative Refund

1139

Corporation Application for Tentative Refund

Form
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/Form1139 for instructions and the latest information.
Do not file with the corporation’s income tax return—file separately.
Keep a copy of this application for your records.

OMB No. 1545-0123

Employer identification number

Name
Number and street. If a P.O. box, see instructions.
City or town

1

Room or suite no.

State or province

Country

Date of incorporation

ZIP or foreign postal code Daytime phone number

Reason(s) for filing. See instructions—attach computation.
a

Net operating loss (NOL) .

b Net capital loss .
c

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Unused general business credit

d Other .
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Return for year of loss, unused credit, or overpayment under section 1341(b)(1).

a

Tax year ended .

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Service center where filed

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b Date tax return filed
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d If resubmitting Form 1139 in response to IRS correspondence, check this box. Attach a copy of the correspondence .

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3

If this application is for an unused credit created by another carryback, enter ending date for the tax year
of the first carryback . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Did a loss result in the release of a foreign tax credit, or is the corporation carrying back a general
business credit that was released because of the release of a foreign tax credit? See instructions. If
“Yes,” the corporation must file an amended return to carry back the released credits . . . . . .

Yes

No

Was a consolidated return filed for any carryback year or did the corporation join a consolidated group?
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

5a

b If “Yes,” enter the tax year ending date and the name of the common parent and its EIN, if different from above. See instructions.

6a

If Form 1138 has been filed, was an extension of time granted for filing the return for the tax year of the
NOL? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b If “Yes,” enter the date to which extension was granted
c

Enter the date Form 1138 was filed

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d Unpaid tax for which Form 1138 is in effect

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Yes

No

7

If the corporation changed its accounting period, enter the date permission to change was granted .

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8

If this is an application for a dissolved corporation, enter date of dissolution .

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9

Has the corporation filed a petition in Tax Court for the year or years to which the carryback is to be
applied? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

No

Is any part of the decrease in tax due to a loss or credit resulting from a reportable transaction required to
be disclosed? If “Yes,” attach Form 8886 . . . . . . . . . . . . . . . . . . . . .

Yes

No

10

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11170F

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Form 1139 (Rev. 12-2025) Created 5/30/25

Page 2

Form 1139 (Rev. 12-2025)

Computation of Decrease in Tax
See instructions.

Note: If only filing for an unused
general business credit (line 1c),
skip lines 11 through 15.
11

preceding
tax year ended
(a) Before
carryback

preceding
tax year ended

(b) After
carryback

(c) Before
carryback

preceding
tax year ended

(d) After
carryback

(e) Before
carryback

(f) After
carryback

Taxable income from tax
return . . . . . . . .
Capital loss carryback (see
instructions) . . . . . .
Subtract line 12 from line 11 .
NOL
deduction
(see
instructions) . . . . . .
Taxable income. Subtract
line 14 from line 13 . . . .
Income tax . . . . . .
Alternative minimum tax . .
Base erosion minimum tax
(attach Form 8991) . . . .
Add lines 16 through 18 . .
General business credit (see
instructions) . . . . . .
Other credits (see instructions)
Total credits. Add lines 20
and 21 . . . . . . . .
Subtract line 22 from line 19 .
Personal holding company
tax (Sch. PH (Form 1120)) .
Other taxes (see instructions)
Total tax liability. Add lines
23 through 25 . . . . .
Enter amount from “After
carryback” column on line 26
for each year . . . . . .

12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

28

Decrease in tax. Subtract
line 27 from line 26 . . . .

29

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

30

Complete the direct deposit information for any refund from line(s) 28 and/or line 29. See instructions.
a

Routing number

c

Account number

Sign
Here

b Type:

Checking

29

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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.

Date

Signature of officer

Paid
Preparer
Use Only

Preparer’s name

Preparer’s signature

Title
Date

Check
if PTIN
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.
Form 1139 (Rev. 12-2025)