An individual, estate or trust can file Form 1045, Application for Tentative Refund, to apply for a quick tax refund resulting from the carryback of a net operating loss, the carryback of an ...

The Internal Revenue Service is giving taxpayers until the end of the year before it stops its temporary procedures for faxing in Forms 1045 and 1139 for claiming tentative tax refunds.

Taxpayers commonly file Form 1139 or Form 1045, Application for Tentative Refund, to claim a tentative refund based on an NOL carryback. Form 1139 or 1045 must generally be filed within one year ...

The Internal Revenue Service's continuing backlog is having an impact in many areas, including the processing of noncorporate applications for refund claims on net operating losses by pass-through ...