Instructions For Form 1045 - Application For Tentative Refund

2. The total of any special GO

Be sure to file your 2009

You must attach copies of all

Zone depreciation or amortization

income tax return no later

required forms listed above,

allowable for specified GO Zone

than the date you file Form

and complete all lines on

CAUTION

extension property for the tax year

1045.

Form 1045 that apply to you.

Otherwise, your application may be

such property is placed in service

If you carry back any portion of an

disallowed.

(even if you elected not to claim the

NOL or an unused general business

special GO Zone depreciation

credit to tax years before the 3 years

Processing the

allowance for such property).

preceding the 2009 tax year, you may

For more information on the special

need to use additional Forms 1045.

Application

GO Zone depreciation allowance, and

Complete lines 1 through 9 and

The IRS will process your application

the definition of specified GO Zone

Schedule A on only one Form 1045.

within 90 days from the later of:

extension property, see Publication

Use this Form 1045 for the earliest

•

The date you file the complete

536.

preceding tax years. You must sign

application, or

this Form 1045, but do not need to

•

The last day of the month that

Qualified recovery assistance loss.

sign the other Forms 1045.

includes the due date (including

For the definition of qualified recovery

extensions) for filing your 2009

assistance loss, see page 2 of Pub.

Where To File

income tax return (or, for a claim of

4492-A.

File Form 1045 with the Internal

right adjustment, the date of the

Qualified disaster recovery

Revenue Service Center for the place

overpayment under section

assistance loss. For the definition

where you live as shown in the

1341(b)(1)).

of qualified disaster recovery

instructions for your 2009 income tax

The processing of Form 1045 and

assistance loss, see page 5 of Pub.

return.

the payment of the requested refund

4492-B.

does not mean the IRS has accepted

Do not include Form 1045 in

your application as correct. If the IRS

Specified liability loss. Generally,

the same envelope as your

later determines that the claimed

a specified liability loss is a loss

2009 income tax return.

CAUTION

deductions or credits are due to an

arising from:

overstatement of the value of

•

What To Attach

Product liability, or

property, negligence, disregard of

•

An act (or failure to act) that

Attach copies of the following, if

rules, or substantial understatement

occurred at least 3 years before the

applicable, to Form 1045 for the year

of income tax, you may have to pay

beginning of the loss year and

of the loss or credit.

penalties. Any additional tax also will

resulted in a liability under a federal

•

If you are an individual, pages 1

generate interest compounded daily.

or state law requiring:

and 2 of your 2009 Form 1040 and

The IRS may need to contact you

1. Reclamation of land,

Schedules A, D, and J (Form 1040), if

or your authorized representative (for

2. Dismantling of a drilling

applicable,

•

example, your accountant or tax

platform,

Any Form 4952, Investment

return preparer) for more information

Interest Expense Deduction, attached

3. Remediation of environmental

so we can process your application. If

to your 2009 income tax return,

contamination, or

•

you want to designate a

All Schedules K-1 you received

4. Payment under any workers

representative for us to contact,

from partnerships, S corporations,

compensation act.

attach a copy of your authorization to

estates, or trusts that contribute to the

Form 1045. For this purpose, you can

carryback,

Any loss from a liability arising

•

use Form 2848, Power of Attorney

Any application for extension of

from (1) through (4) above can be

and Declaration of Representative.

time to file your 2009 income tax

taken into account as a specified

return,

liability loss only if you used an

•

Disallowance of the

All Forms 8886, Reportable

accrual method of accounting

Transaction Disclosure Statement,

Application

throughout the period in which the act

attached to your 2009 income tax

(or failure to act) occurred. For

Your application is not treated as a

return,

details, see section 172(f).

•

claim for credit or refund. It may be

Forms 8302, Electronic Deposit of

disallowed if it has material omissions

Tax Refund of $1 Million or More,

•

When To File

or math errors that are not corrected

All other forms and schedules from

within the 90-day period. If the

which a carryback results, such as

You must file Form 1045 within 1 year

application is disallowed in whole or

Schedule C or F (Form 1040); Form

after the end of the year in which an

in part, no suit challenging the

3800, General Business Credit; Form

NOL, unused credit, a net section

disallowance can be brought in any

6781, Gains and Losses From

1256 contracts loss, or claim of right

court. But you can file a regular claim

Section 1256 Contracts and

adjustment arose. However, if you

for credit or refund before the

Straddles; or Form 6251, Alternative

make a 3, 4, or 5-year carryback

limitation period expires, as explained

Minimum Tax–Individuals; and

election for a 2008 NOL, you have

later under Form 1040X or Other

related ATNOLD calculations, and

until the due date (including

•

Amended Return.

Any applicable election statement,

extensions) for filing your 2009 return

such as the election for the 3, 4, or

to file Form 1045. Also, if you make a

Excessive Allowances

5-year carryback period under Rev.

3, 4, or 5-year carryback election for

Proc. 2009-52.

a 2009 NOL by filing Form 1045

Any amount applied, credited, or

instead of attaching an election

Also attach to Form 1045 copies of

refunded based on this application

statement to your 2009 return, you

all forms or schedules for items

that the IRS later determines to be

have until the due date (including

refigured in the carryback years, such

excessive may be billed as if it were

extensions) for filing your 2009 return

as Form 3800; Form 6251; or Form

due to a math or clerical error on the

to file Form 1045.

6781.

return.

-2-

Instructions for Form 1045 (2009)

Instructions For Form 1045 - Application For Tentative Refund - 2009 Page 2

Related Articles

Related forms

Related Categories