Form 1045 Application for Tentative Refund

This document is an application for a tentative refund filed by an individual, estate, or trust. It allows the applicant to carry back certain tax attributes, such as a net operating loss (NOL), to previous tax years in order to generate a refund of taxes previously paid. The application includes sections to report an NOL for the current year to be carried back on Schedule A, and to track any remaining NOL carryovers to future years on Schedule B. It also contains worksheets to recompute taxable income amounts for the prior years receiving the carryback, taking into account adjustments for items like the standard deduction, exemptions, and itemized deductions. Upon completion, the applicant can compute the decrease in tax for