Instructions For Form 1045 - Application For Tentative Refund

Line 26—Refigured Charitable

household; $258,250 for unmarried (and

and U.S. commonwealths or

neither head of household nor qualifying

possessions to carry out their tax laws.

Contributions

widow(er)); and $154,950 for married

We may disclose your tax information to

Refigure your charitable contributions

filing separately for 2015, or

the Department of Treasury and

using line 24 as your adjusted gross

$311,300 for joint filers and qualifying

contractors for tax administration

income unless, for any preceding tax

widow(er); $285,350 for head of

purposes; and to other persons as

year:

household; $259,400 for unmarried (and

necessary to obtain information which

You entered an amount other than

neither head of household nor qualifying

we cannot get in any other way in order

zero on line 23, and

widow(er)); and $155,650 for married

to determine the amount of or to collect

You had any items of income or

filing separately for 2016.

the tax you owe. We may disclose your

deductions based on adjusted gross

tax information to the Comptroller

income which are listed in the

Only complete a column for each

General of the United States to permit

instructions for line 6 of Schedule B.

year that meets the above

the Comptroller General to review the

requirements.

If you can't use the amount from

Internal Revenue Service. We may

line 24 as your adjusted gross income,

disclose your tax information to

Note. The itemized deduction limitation

figure your adjusted gross income as

Committees of Congress; federal, state,

applies only to years before 2010 and

follows.

and local child support agencies; and to

after 2012.

other federal agencies for the purposes

1. Figure the adjustment to each

of determining entitlement for benefits or

item of income or deduction in the same

Disclosure, Privacy Act, and Paper-

the eligibility for and the repayment of

manner as explained in the instructions

work Reduction Act Notice. We ask

loans. We may also disclose this

for line 6 of Schedule B, except don't

for the information on this form to carry

information to other countries under a

take into account any NOL carrybacks

out the Internal Revenue laws of the

tax treaty, to federal and state agencies

when figuring adjusted gross income.

United States. You may use Form 1045

to enforce federal nontax criminal laws,

Attach a computation showing how you

to apply under section 6411 for a quick

or to federal law enforcement and

figured the adjustments.

refund of tax for a prior year affected by

intelligence agencies to combat

2. Add lines 3, 4, 5, 11, and 23 of

certain carrybacks. You are not required

terrorism.

Schedule B to the total adjustments you

to apply for this quick refund; however, if

figured in (1) above. Use the result as

you do, you are required to give us the

The time needed to complete and file

your adjusted gross income to refigure

requested information. We need it to

this form will vary depending on

charitable contributions.

ensure that you are complying with

individual circumstances. The estimated

these laws and to allow us to figure and

burden for individual taxpayers filing this

For NOL carryover purposes, you

collect the right amount of tax. Section

form is approved under OMB control

must reduce any charitable

6109 requires that you disclose your

number 1545-0074 and is included in

contributions carryover to the extent that

identification number. If you do not

the estimates shown in the instructions

the NOL carryover on line 10 is

provide the information requested, we

for their individual income tax return.

increased by any adjustment to

may be unable to process this

The estimated burden for all other

charitable contributions.

application. Providing false or fraudulent

taxpayers who file this form is shown

Line 38

information may subject you to

below.

penalties.

Complete the Itemized Deductions

Limitation Worksheet (in these

Recordkeeping

9 hr., 18 min.

. . . . . .

You are not required to provide the

instructions) if line 22, Schedule B for

Learning about the law or

information requested on a form that is

any carryback year is more than:

the form

9 hr., 50 min.

. . . . . . . . . .

subject to the Paperwork Reduction Act

$156,400 for 2007 ($78,200 if

Preparing the form

10 hr., 19 min.

. . .

unless the form displays a valid OMB

married filing separately),

Copying, assembling, and

control number. Books or records

sending the form to the

$159,950 for 2008 ($79,975 if

relating to a form or its instructions must

IRS

1 hr., 3 min.

. . . . . . . . . . . . .

married filing separately),

be retained as long as their contents

$166,800 for 2009 ($83,400 if

may become material in the

married filing separately),

administration of any Internal Revenue

If you have comments concerning the

$300,000 for joint filers and qualifying

law.

accuracy of these time estimates or

widow(er); $275,000 for head of

suggestions for making this form

household; $250,000 for unmarried (and

Generally, tax returns and return

simpler, we would be happy to hear

neither head of household nor qualifying

information are confidential, as stated in

from you. You can send us comments

widow(er)); and $150,000 for married

section 6103. However, section 6103

from IRS.gov/FormComments. Or you

filing separately for 2013,

allows or requires the Internal Revenue

can write to the Internal Revenue

$305,050 for joint filers and qualifying

Service to disclose or give the

Service, Tax Forms and Publications

widow(er); $279,650 for head of

information shown on your tax return to

Division, 1111 Constitution Ave. NW,

household; $254,200 for unmarried (and

others as described in the Internal

IR-6526, Washington, DC 20224. Don't

neither head of household nor qualifying

Revenue Code. For example, we may

send the form to this office.

widow(er)); and $152,525 for married

disclose your tax information to the

filing separately for 2014,

Department of Justice, to enforce the

$309,900 for joint filers and qualifying

tax laws, both civil and criminal, and to

widow(er); $284,050 for head of

cities, states, the District of Columbia,

-10-

Instructions for Form 1045 (2017)

Instructions For Form 1045 - Application For Tentative Refund - 2017 Page 10

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