This version of the form is not currently in use and is provided for reference only. Download this version of IRS Form 1045 for the current year.
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
Q: What is IRS Form 1045?
A: IRS Form 1045 is an application for a tentative refund.
Q: What is a tentative refund?
A: A tentative refund is a refund that is subject to verification by the IRS.
Q: Who can file IRS Form 1045?
A: Individuals, corporations, and estates and trusts can file IRS Form 1045.
Q: What is the purpose of filing IRS Form 1045?
A: The purpose of filing IRS Form 1045 is to claim a refund for certain tax attributes.
Q: When should IRS Form 1045 be filed?
A: IRS Form 1045 should be filed within one year of the end of the tax year in which the tax attribute arose.
Q: What are some common tax attributes that can be claimed on IRS Form 1045?
A: Some common tax attributes that can be claimed on IRS Form 1045 include net operating losses, capital loss carrybacks, and general business credit carrybacks.
Q: Is there a fee for filing IRS Form 1045?
A: No, there is no fee for filing IRS Form 1045.
Q: Is IRS Form 1045 available for electronic filing?
A: Yes, IRS Form 1045 can be filed electronically.
Q: Can I amend my IRS Form 1045 after filing?
A: Yes, you can amend your IRS Form 1045 by filing an amended Form 1045.
Form Details:
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