An individual, estate, or trust files Form 1045 to apply for a quick tax refund resulting from:
- The carryback of an NOL.
- The carryback of an unused general business credit.
- The carryback of a net section 1256 contracts loss.
- An overpayment of tax due to a claim of right adjustment under section 1341(b)(1).
Current revision
Recent developments
None at this time.