Form 1045 — Application for Tentative Refund

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1045.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

1045¶

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Application for Tentative Refund¶

For individuals, estates, or trusts. File application on or after the date you file your annual income tax return.

Go to www.irs.gov/Form1045 for instructions and the latest information.

OMB No. 1545-0074

Exceptions & meaning →

2025¶

Name(s) shown on return Social security or employer identification number

Address (number and street). If a P.O. box, see instructions. Apt. or suite no. Spouse’s social security number (SSN)

City, town, or post office State ZIP code Daytime phone number

Complete spaces below for foreign address. (See instructions.)

Foreign country name Foreign province/state/county Foreign postal code

b Unused general business credit

c Net section 1256 contracts loss

1 This application is filed to carry back:

a Net operating loss (NOL) (Form 172)

2 a For the calendar year 2025, or other tax year beginning, 2025, and ending, 20

b Date tax return was filed

2 c If you are resubmitting Form 1045 in response to IRS correspondence, attach a copy of the correspondence and check the box . . .

3 If this application is for an unused credit created by another carryback, enter year of first carryback:

If you filed a joint return (or separate return) for some, but not all, of the tax years involved in figuring the carryback, list the years and specify whether joint (J) or separate (S) return for each (see instructions):

5 If SSN for carryback year is different from above, enter a SSN: and b Year(s):

6 If you changed your accounting period, give date permission to change was granted:

7 Have you filed a petition in Tax Court for the year(s) to which the carryback is to be applied? . . . . . . Yes No

Is any part of the decrease in tax due to a loss or credit resulting from a reportable transaction required to be disclosed on Form 8886, Reportable Transaction Disclosure Statement? . . . . . . . . . . . . . Yes No

If you are carrying back an NOL or a net section 1256 contracts loss, did this cause the release of foreign tax credits or the release of other credits due to the release of the foreign tax credit (see instructions)? . . . . Yes No

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 10670A Form 1045 (2025) Created 10/23/25

Form 1045 (2025) Page 2

Computation of Decrease in Tax (continued)		preceding tax year ended:			preceding tax year ended:					preceding tax year ended:
Computation of Decrease in Tax (continued)	Computation of Decrease in Tax (continued)	Before carryback	Before carryback	After carryback	Before carryback	Before carryback	After carryback	After carryback	After carryback	Before carryback	Before carryback	Before carryback	Before carryback	Before carryback	After carryback
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
20 General business credit (see instructions) 21 Net premium tax credit and child tax credit (see instructions) . . . . . 22 Other credits. Identify . . . . . . 23 Total credits. Add lines 20 through 22 24 Subtract line 23 from line 19 . . . 25 Self-employment tax (see instructions) 26 Additional Medicare Tax (see instructions) 27 Net Investment Income Tax (see instructions) . . . . . . . . . 28 Reserved for future use . . . . . 29 Other taxes . . . . . . . . . 30 Total tax. Add lines 24 through 29 . . 31 Enter the amount from the “After carryback” column on line 30 for each year . . . . . . . . . . . 32 Decrease in tax. Line 30 minus line 31
33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number	33	33
33 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) 34 Complete direct deposit information for any refund from line(s) 32 and/or 33. (See instructions.) a Routing number b Type: Checking Savings c Account number
Sign Here Keep a copy of this application for your records.	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date	Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge and belief, they are true, correct, and complete. Your signature Date
Sign Here Keep a copy of this application for your records.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Spouse’s signature. If Form 1045 is filed jointly,bothmust sign.	Date	Date	Date	Date	Date
Paid Preparer Use Only	Preparer’s name	Preparer’s name	Preparer’s signature	Preparer’s signature	Preparer’s signature	Date	Date	Date	Check if self-employed	Check if self-employed	Check if self-employed	Check if self-employed	PTIN	PTIN	PTIN
Paid Preparer Use Only	Firm’s name	Firm’s name	Firm’s name	Firm’s name	Firm’s name	Firm’s name	Firm’s name	Firm’s EIN	Firm’s EIN	Firm’s EIN	Firm’s EIN	Firm’s EIN	Firm’s EIN	Firm’s EIN	Firm’s EIN
Paid Preparer Use Only	Firm’s address	Firm’s address	Firm’s address	Firm’s address	Firm’s address	Firm’s address	Firm’s address	Phone no.	Phone no.	Phone no.	Phone no.	Phone no.	Phone no.	Phone no.	Phone no.

Form 1045 (2025)

Exceptions & meaning →