Instructions For Form 1139 - Corporation Application For Tentative Refund - 2009 Page 6
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6such as recapture taxes, that will
Internal Revenue law. Generally, tax
Line 19—General Business
apply in that year. If an entry is made
returns and return information are
Credit
on line 24, identify the taxes on an
confidential, as required by section
In columns (b), (d), and (f), enter the
attached statement.
6103.
total of the corrected GBCs. Attach all
The time needed to complete and
Line 28—Overpayment of
applicable Forms 3800, 5884, 8844,
file this form will vary depending on
6478, 8835, 8846, and 8884 used to
Tax Under Section 1341(b)(1)
individual circumstances. The
redetermine the GBC. Also, see the
For a tentative refund based on an
estimated average time is:
instructions for line 1c.
overpayment of tax under section
Released general business credits.
1341(b)(1), enter the overpayment on
Recordkeeping . . . . . .
27 hr., 1 min.
If an NOL carryback or a net capital
line 28 and attach a computation
Learning about the law
loss carryback eliminates or reduces
showing the information required by
or the form . . . . . . . . .
3 hr., 43 min.
a GBC in an earlier tax year, the
Regulations section 5.6411-1(d).
released GBC can be carried back 1
Preparing the form . .
8 hr., 59 min.
Paperwork Reduction Act Notice.
year.
Copying, assembling,
We ask for the information on this
See section 39 and the
and sending the form to
form to carry out the Internal
Instructions for Form 3800 (or Forms
the IRS . . . . . . . . . . . .
1 hr., 20 min.
Revenue laws of the United States.
5884, 8844, 6478, 8835, 8846, or
You are required to give us the
If you have comments concerning
8884) for more details on GBC
information. We need it to ensure that
the accuracy of these time estimates
carrybacks.
you are complying with these laws
or suggestions for making this form
Line 20—Other Credits
and to allow us to figure and collect
simpler, we would be happy to hear
the right amount of tax.
See the corporation’s tax return for
from you. You can write to the
the carryback year for any additional
You are not required to provide the
Internal Revenue Service, Tax
credits such as the nonconventional
information requested on a form that
Products Coordinating Committee,
source fuel credit, the possessions
is subject to the Paperwork Reduction
SE:W:CAR:MP:T:T:SP, 1111
tax credit, etc., that will apply in that
Act unless the form displays a valid
Constitution Ave. NW, IR-6526,
year. If any entry is made on line 20,
OMB control number. Books or
Washington, DC 20224. Do not send
attach a statement identifying the
records relating to a form or its
the form to this office. Instead, see
credits claimed.
instructions must be retained as long
Where To File on page 1.
as their contents may become
Line 24—Other Taxes
material in the administration of any
For columns (b), (d), and (f), refigure
any other taxes not mentioned above,
-6-
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