This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 1139 for the current year.
This document contains official instructions for IRS Form 1139 , Corporation Application for Tentative Refund - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1139 is available for download through this link.
Q: What is Form 1139?
A: Form 1139 is the Corporation Application for Tentative Refund.
Q: Who can use Form 1139?
A: Corporations can use Form 1139 to claim a tentative refund for certain tax credits and carrybacks.
Q: What can Form 1139 be used for?
A: Form 1139 can be used to claim a refund for overpayment of taxes, tax credits, or a net operating loss carryback.
Q: What is the purpose of a tentative refund?
A: A tentative refund allows a corporation to receive a refund before its tax return is fully processed.
Q: Are there any filing deadlines for Form 1139?
A: Yes, there are specific deadlines for filing Form 1139 depending on the type of claim being made. It is important to consult the instructions for the form or seek professional advice to ensure timely filing.
Instruction Details:
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