Instructions For Form 1045 - Application For Tentative Refund

the on-site viewing of such racing,

you have until the due date (including

5-year carryback period under Rev.

unless this portion is less than 100

extensions) for filing your return for

Proc. 2009-52.

square feet.

the last tax year beginning in 2009 to

Also attach to Form 1045 copies of

file Form 1045 for the applicable 2008

Qualified GO Zone loss. For 2009,

all forms or schedules for items

or 2009 NOL.

a qualified GO Zone loss is the

refigured in the carryback years, such

smaller of:

as Form 3800; Form 6251; or Form

Be sure to file your 2009

6781.

1. The excess of the NOL for the

income tax return no later

year over the specified liability loss

than the date you file Form

You must attach copies of all

CAUTION

for the year to which a 10-year

1045.

required forms listed above,

carryback applies, or

and complete all lines on

CAUTION

If you carry back any portion of an

2. The total of any special GO

Form 1045 that apply to you.

NOL or an unused general business

Zone depreciation or amortization

Otherwise, your application may be

credit to tax years before the 3 years

allowable for specified GO Zone

disallowed.

preceding the 2009 tax year, you may

extension property for the tax year

need to use additional Forms 1045.

such property is placed in service

Processing the

Complete lines 1 through 9 and

(even if you elected not to claim the

Schedule A on only one Form 1045.

Application

special GO Zone depreciation

Use this Form 1045 for the earliest

allowance for such property).

The IRS will process your application

preceding tax years. You must sign

within 90 days from the later of:

For more information on the special

this Form 1045, but do not need to

•

The date you file the complete

GO Zone depreciation allowance, and

sign the other Forms 1045.

application, or

the definition of specified GO Zone

•

The last day of the month that

extension property, see Publication

Where To File

includes the due date (including

536.

File Form 1045 with the Internal

extensions) for filing your 2009

Qualified recovery assistance loss.

Revenue Service Center for the place

income tax return (or, for a claim of

For the definition of qualified recovery

where you live as shown in the

right adjustment, the date of the

assistance loss, see page 2 of Pub.

instructions for your 2009 income tax

overpayment under section

4492-A.

return.

1341(b)(1)).

Qualified disaster recovery

The processing of Form 1045 and

Do not include Form 1045 in

assistance loss. For the definition

the payment of the requested refund

the same envelope as your

of qualified disaster recovery

does not mean the IRS has accepted

2009 income tax return.

assistance loss, see page 5 of Pub.

CAUTION

your application as correct. If the IRS

4492-B.

later determines that the claimed

What To Attach

Specified liability loss. Generally,

deductions or credits are due to an

a specified liability loss is a loss

overstatement of the value of

Attach copies of the following, if

arising from:

property, negligence, disregard of

applicable, to Form 1045 for the year

•

Product liability, or

rules, or substantial understatement

of the loss or credit.

•

An act (or failure to act) that

•

of income tax, you may have to pay

If you are an individual, pages 1

occurred at least 3 years before the

penalties. Any additional tax also will

and 2 of your 2009 Form 1040 and

beginning of the loss year and

generate interest compounded daily.

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

resulted in a liability under a federal

applicable,

The IRS may need to contact you

or state law requiring:

•

Any Form 4952, Investment

or your authorized representative (for

1. Reclamation of land,

Interest Expense Deduction, attached

example, your accountant or tax

2. Dismantling of a drilling

to your 2009 income tax return,

return preparer) for more information

•

platform,

All Schedules K-1 you received

so we can process your application. If

3. Remediation of environmental

from partnerships, S corporations,

you want to designate a

contamination, or

estates, or trusts that contribute to the

representative for us to contact,

4. Payment under any workers

carryback,

attach a copy of your authorization to

•

compensation act.

Any application for extension of

Form 1045. For this purpose, you can

time to file your 2009 income tax

use Form 2848, Power of Attorney

Any loss from a liability arising

return,

and Declaration of Representative.

•

from (1) through (4) above can be

All Forms 8886, Reportable

taken into account as a specified

Disallowance of the

Transaction Disclosure Statement,

liability loss only if you used an

attached to your 2009 income tax

Application

accrual method of accounting

return,

•

throughout the period in which the act

Forms 8302, Electronic Deposit of

Your application is not treated as a

(or failure to act) occurred. For

Tax Refund of $1 Million or More,

claim for credit or refund. It may be

•

details, see section 172(f).

All other forms and schedules from

disallowed if it has material omissions

which a carryback results, such as

or math errors that are not corrected

When To File

Schedule C or F (Form 1040); Form

within the 90-day period. If the

You must file Form 1045 within 1 year

3800, General Business Credit; Form

application is disallowed in whole or

after the end of the year in which an

6781, Gains and Losses From

in part, no suit challenging the

NOL, unused credit, a net section

Section 1256 Contracts and

disallowance can be brought in any

1256 contracts loss, or claim of right

Straddles; or Form 6251, Alternative

court. But you can file a regular claim

adjustment arose. However, if you

Minimum Tax – Individuals; and

for credit or refund before the

make a 3, 4, or 5-year carryback

related ATNOLD calculations, and

limitation period expires, as explained

•

election for an applicable 2008 or

Any applicable election statement,

later under Form 1040X or Other

2009 NOL under Rev. Proc. 2009-52,

such as the election for the 3, 4, or

Amended Return.

-2-

Instructions for Form 1045 (2009)

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

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