Instructions For Form 1139 - Corporation Application For Tentative Refund Page 5
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5Line 19—General Business
Line 28—Overpayment of Tax
The time needed to complete and
file this form will vary depending on
Credit
Under Section 1341(b)(1)
individual circumstances. The
In columns (b), (d), and (f), enter the
For a tentative refund based on an
estimated average time is:
total of the corrected GBCs. Attach all
overpayment of tax under section
applicable forms used to redetermine
1341(b)(1), enter the overpayment on
Recordkeeping
27 hr., 44 min.
the GBC. Also, see the instructions for
line 28 and attach a computation
. . . . . .
line 1c.
showing the information required by
Learning about the
Regulations section 5.6411-1(d).
law or the form
4 hr., 55 min.
. . . . . .
Released general business cred
its. If an NOL carryback or a net
Preparing the form
10 hr., 14 min.
. .
Paperwork Reduction Act Notice.
capital loss carryback eliminates or
We ask for the information on this
Copying, assembling,
reduces a GBC in an earlier tax year,
form to carry out the Internal Revenue
and sending the form
the released GBC can be carried back
laws of the United States. You are
to the IRS
1 hr., 20 min.
. . . . . . . . . .
1 year.
required to give us the information.
See section 39 and the Instructions
If you have comments concerning
We need it to ensure that you are
for Form 3800 for more details on
the accuracy of these time estimates
complying with these laws and to
GBC carrybacks.
or suggestions for making this form
allow us to figure and collect the right
simpler, we would be happy to hear
amount of tax.
Line 20—Other Credits
from you. You can send us comments
You are not required to provide the
See the corporation's tax return for the
from Or you
information requested on a form that
carryback year for any additional
can send your comments to: Internal
is subject to the Paperwork Reduction
credits that will apply in that year. If
Revenue Service, Tax Forms and
Act unless the form displays a valid
any entry is made on line 20, attach a
Publications Division, 1111
OMB control number. Books or
statement identifying the credits
Constitution Ave. NW, IR-6526,
records relating to a form or its
claimed.
Washington, DC 20224. Do not send
instructions must be retained as long
the form to this office. Instead, see
Line 24—Other Taxes
as their contents may become
Where To File earlier.
For columns (b), (d), and (f), refigure
material in the administration of any
any other taxes not mentioned above,
Internal Revenue law. Generally, tax
such as recapture taxes, that will
returns and return information are
apply in that year. If an entry is made
confidential, as required by section
on line 24, identify the taxes on an
6103.
attached statement.
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