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Instructions for IRS Form 1045
for the current year.
Instructions for IRS Form 1045 Application for Tentative Refund
This document contains official instructions for IRS Form 1045 , 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.
FAQ
Q: What is IRS Form 1045?
A: IRS Form 1045 is an application for a tentative refund of certain tax credits.
Q: Who can file IRS Form 1045?
A: Individuals, corporations, or estates and trusts can file IRS Form 1045.
Q: What is a tentative refund?
A: A tentative refund is a refund that is claimed before the final determination of the taxpayer's tax liability.
Q: What types of tax credits can be claimed on IRS Form 1045?
A: Various tax credits, such as the general business credit, the investment credit, and the low-income housing credit, can be claimed on IRS Form 1045.
Q: When should IRS Form 1045 be filed?
A: IRS Form 1045 should generally be filed within one year after the end of the tax year in which the tax credits arose.
Q: Is there a fee to file IRS Form 1045?
A: No, there is no fee to file IRS Form 1045.
Instruction Details:
- This 10-page document is available for download in PDF;
- Not applicable for the current tax year. Choose a more recent version to file this year's taxes;
- Complete, printable, and free.
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