Instructions For Form 1045 - Application For Tentative Refund

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$117,950 for 1996 ($58,975 if

to the Department of Justice, to

Line 9—NOL Carryover

married filing separately),

enforce the tax laws, both civil and

After completing all applicable

•

$121,200 for 1997 ($60,600 if

criminal, and to cities, states, the

columns, carry forward to 2003 the

married filing separately),

District of Columbia, U.S.

amount, if any, on line 9 of the

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$124,500 for 1998 ($62,250 if

commonwealths or possessions, and

column for the 1st preceding tax year.

married filing separately),

certain foreign governments to carry

•

Line 22—Refigured

$126,600 for 1999 ($63,300 if

out their tax laws. We may disclose

married filing separately),

your tax information to the

Charitable Contributions

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$128,950 for 2000 ($64,475 if

Department of Treasury and

Refigure your charitable contributions

married filing separately), or

contractors for tax administration

•

using line 20 as your adjusted gross

$132,950 for 2001 ($66,475 if

purposes; and to other persons as

income unless, for any preceding tax

married filing separately).

necessary to obtain information which

year:

Only complete a column for each

we cannot get in any other way in

•

You entered an amount other than

year that meets the above

order to determine the amount of or

zero on line 19 and

requirements.

to collect the tax you owe. We may

•

You had any items of income or

disclose your tax information to the

deductions based on adjusted gross

Comptroller General of the United

Disclosure, Privacy Act, and

income which are listed in the

States to permit the Comptroller

Paperwork Reduction Act Notice.

instructions for line 5 of

General to review the Internal

We ask for the information on this

Schedule B on page 6.

Revenue Service. We may disclose

form to carry out the Internal

If you may not use the amount

your tax information to Committees of

Revenue laws of the United States.

from line 20 as your adjusted gross

Congress; Federal, state, and local

You may use Form 1045 to apply

income, figure your adjusted gross

child support agencies; and to other

under section 6411 for a quick refund

income as follows.

Federal agencies for the purposes of

of tax for a prior year affected by

1. Figure the adjustment to each

determining entitlement for benefits or

certain carrybacks. If you file Form

item of income or deduction in the

the eligibility for and the repayment of

1045, you are required to give us the

same manner as explained in the

loans. We may also disclose this

requested information. We need it to

instructions for line 5 of Schedule B

information to other countries under a

ensure that you are complying with

on page 6, except do not take into

tax treaty, or to Federal and state

these laws and to allow us to figure

account any NOL carrybacks when

agencies to enforce Federal nontax

and collect the right amount of tax.

figuring adjusted gross income.

criminal laws and to combat

Section 6109 requires that you

Attach a computation showing how

terrorism.

disclose your taxpayer identification

you figured the adjustments.

The time needed to complete and

number (SSN, ITIN, or EIN). If you do

2. Add lines 3, 4, 10, and 19 of

file this form will vary depending on

not provide the information

Schedule B to the total adjustments

individual circumstances. The

requested, we may be unable to

you figured in 1 above. Use the result

estimated average time is:

process this application.

as your adjusted gross income to

Recordkeeping, 4 hr., 9 min.;

You are not required to provide the

refigure charitable contributions.

Learning about the law or the form,

information requested on a form that

47 min.; Preparing the form, 6 hr.,

For NOL carryover purposes, you

is subject to the Paperwork Reduction

44 min.; and Copying, assembling,

must reduce any charitable

Act unless the form displays a valid

and sending the form to the IRS, 1

contributions carryover to the extent

OMB control number. Books or

hr., 3 min.

that the NOL carryover on line 9 is

records relating to a form or its

increased by any adjustment to

If you have comments concerning

instructions must be retained as long

charitable contributions.

the accuracy of these time estimates

as their contents may become

or suggestions for making this form

material in the administration of any

Line 34

simpler, we would be happy to hear

Internal Revenue law.

Complete the worksheet on page 8 if

from you. You can write to the Tax

Generally, tax returns and return

line 18, Schedule B, is more than:

Forms Committee, Western Area

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information are confidential, as stated

$105,250 for 1992 ($52,625 if

Distribution Center, Rancho Cordova,

in section 6103. However, section

married filing separately),

CA 95743-0001.

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6103 allows or requires the Internal

$108,450 for 1993 ($54,225 if

Do not send the form to this

Revenue Service to disclose or give

married filing separately),

address. Instead, see Where To File

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the information shown on your tax

$111,800 for 1994 ($55,900 if

on page 1.

return to others as described in the

married filing separately),

•

Internal Revenue Code. For example,

$114,700 for 1995 ($57,350 if

we may disclose your tax information

married filing separately),

-7-

Instructions For Form 1045 - Application For Tentative Refund - 2002 Page 7

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