Instructions For Form 1045 - Application For Tentative Refund

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

section 6103. However, section 6103 allows or

Line 9—Net Operating Loss Carryover

separately);

requires the Internal Revenue Service to

After completing all applicable columns, carry

disclose or give the information shown on your

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

forward to 2001 the amount, if any, on line 9

tax return to others as described in the Internal

separately);

of the column for the 1st preceding tax year.

Revenue Code. For example, we may disclose

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

your tax information to the Department of

Line 22—Refigured Charitable

separately);

Justice, to enforce the tax laws, both civil and

Contributions

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

criminal, and to cities, states, the District of

separately);

Refigure your charitable contributions using

Columbia, U.S. commonwealths or

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

line 20 as your adjusted gross income unless,

possessions, and certain foreign governments

separately);

for any preceding tax year:

to carry out their tax laws. We may disclose

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

your tax information to the Department of

You entered an amount other than zero on

separately); or

Treasury and contractors for tax administration

line 19 and

purposes; and to other persons as necessary

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

You had any items of income or deductions

to obtain information which we cannot get in

separately).

based on adjusted gross income and listed on

any other way in order to determine the amount

page 4 in the instructions for line 5 of

Only complete a column for each year that

of or to collect the tax you owe. We may

Schedule B.

meets the above requirements.

disclose your tax information to the Comptroller

If you may not use the amount from line 20

General of the United States to permit the

as your adjusted gross income, figure your

Comptroller General to review the Internal

adjusted gross income as follows.

Disclosure, Privacy Act, and Paperwork

Revenue Service. We may also disclose your

Reduction Act Notice. We ask for the

1. Figure the adjustment to each item of

tax information to Committees of Congress;

information on this form to carry out the Internal

income or deduction in the same manner as

Federal, state, and local child support

Revenue laws of the United States. You may

explained on page 4 in the instructions for line

agencies; and to other Federal agencies for the

use Form 1045 to apply under section 6411 for

5 of Schedule B, except do not take into

purposes of determining entitlement for

a quick refund of tax for a prior year affected

account any NOL carrybacks when figuring

benefits or the eligibility for and the repayment

by certain carrybacks. If you file Form 1045,

adjusted gross income. Attach a computation

of loans.

you are required to give us the requested

showing how you figured the adjustments.

The time needed to complete and file this

information. We need it to ensure that you are

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

form will vary depending on individual

complying with these laws and to allow us to

B to the total adjustments you figured in 1

circumstances. The estimated average time is:

figure and collect the right amount of tax.

above. Use the result as your adjusted gross

Recordkeeping, 4 hr., 9 min.; Learning about

Section 6109 requires that you disclose your

income to refigure charitable contributions.

the law or the form, 46 min.; Preparing the

taxpayer identification number (SSN, ITIN, or

For NOL carryover purposes, you must

form, 6 hr., 44 min.; and Copying,

EIN). If you do not provide the information

reduce any charitable contributions carryover

assembling, and sending the form to the

requested, we may be unable to process this

to the extent that your NOL carryover on line

IRS, 1 hr., 3 min.

application.

9 is increased by any adjustment to charitable

If you have comments concerning the

You are not required to provide the

contributions.

accuracy of these time estimates or

information requested on a form that is subject

suggestions for making this form simpler, we

to the Paperwork Reduction Act unless the

Line 34

would be happy to hear from you. You can

form displays a valid OMB control number.

Complete the worksheet on page 6 if line 18,

write to the Tax Forms Committee, Western

Books or records relating to a form or its

Schedule B, is more than:

Area Distribution Center, Rancho Cordova, CA

instructions must be retained as long as their

95743-0001.

$100,000 for 1991 ($50,000 if married filing

contents may become material in the

separately);

Do not send the form to this address.

administration of any Internal Revenue law.

Instead, see Where To File on page 1.

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

Generally, tax returns and return

separately);

information are confidential, as stated in

Page 5

Instructions For Form 1045 - Application For Tentative Refund - 2000 Page 5

Related Articles

Related forms

Related Categories