Form 1139 — Corporation Application for Tentative Refund

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1139.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

Go to www.irs.gov/Form1139 for instructions and the latest information.

Do not file with the corporation’s income tax return—file separately.

Keep a copy of this application for your records.

OMB No. 1545-0123

Name Employer identification number

Number and street. If a P.O. box, see instructions. Room or suite no.

City or town State or province Country ZIP or foreign postal code

1 Reason(s) for filing. See instructions—attach computation.

Date of incorporation

Daytime phone number

a Net operating loss (NOL) . . . . . . . . . . . . . . . . . . . . . . . . . . . $

b Net capital loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

c Unused general business credit . . . . . . . . . . . . . . . . . . . . . . . . $

d Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

2 Return for year of loss, unused credit, or overpayment under section 1341(b)(1).

a Tax year ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Date tax return filed . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Service center where filed . . . . . . . . . . . . . . . . . .

d If resubmitting Form 1139 in response to IRS correspondence, check this box. Attach a copy of the correspondence . .

3 If this application is for an unused credit created by another carryback, enter ending date for the tax year of the first carryback . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Did a loss result in the release of a foreign tax credit, or is the corporation carrying back a general business credit that was released because of the release of a foreign tax credit? See instructions. If “Yes,” the corporation must file an amended return to carry back the released credits . . . . . . Yes No

5 a Was a consolidated return filed for any carryback year or did the corporation join a consolidated group? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” enter the tax year ending date and the name of the common parent and its EIN, if different from above. See instructions.

6 a If Form 1138 has been filed, was an extension of time granted for filing the return for the tax year of the NOL? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

b If “Yes,” enter the date to which extension was granted . . . . . . . . . . . . . . . .

c Enter the date Form 1138 was filed . . . . . . . . . . . . . . . . . . . . . . .

d Unpaid tax for which Form 1138 is in effect . . . . . . . . . . . . . . . . . . . . $

7 If the corporation changed its accounting period, enter the date permission to change was granted . .

8 If this is an application for a dissolved corporation, enter date of dissolution . . . . . . . . . .

9 Has the corporation filed a petition in Tax Court for the year or years to which the carryback is to be applied? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

10 Is any part of the decrease in tax due to a loss or credit resulting from a reportable transaction required to be disclosed? If “Yes,” attach Form 8886 . . . . . . . . . . . . . . . . . . . . . Yes No

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11170F Form 1139 (Rev. 12-2025) Created 5/30/25

Form 1139 (Rev. 12-2025) Page 2

Computation of Decrease in Tax

See instructions.

Form 1139 (Rev. 12-2025)