Application for Tentative Refund                                                                     OMB No. 1545-0098
Form 1045                                                                  For individuals, estates, or trusts. 
Department of the Treasury                              File application on or after the date you file your annual income tax return. 
Internal Revenue Service                                Go to www.irs.gov/Form1045 for instructions and the latest information.                                        2024
                           Name(s) shown on return                                                                                              Social security or employer identification number

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

                           City, town or post office, state, and ZIP code. If a foreign address, also complete spaces below (see instructions). Daytime phone number
             Type or print
                           Foreign country name                            Foreign province/county                                              Foreign postal code

1                          This application is     a  Net operating loss (NOL) (Form 172)          b  Unused general business credit                  c  Net section 1256 contracts loss
                           filed to carry back:       $                                               $                                                   $ 
2 a                        For the calendar year 2024, or other tax year                                                                        b  Date tax return was filed
                           beginning                            , 2024, and ending                              , 20
3                          If this application is for an unused credit created by another carryback, enter year of first carryback:
4                          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
8                          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
9                          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

                           Computation of Decrease in Tax                                         preceding            preceding                                         preceding
                                     (see instructions)                    tax year ended:                   tax year ended:                                tax year ended:
                                                                           Before                  After     Before                             After           Before        After 
Note:  If1a                   and 1c are blank, skip lines 10 through 15.  carryback               carryback carryback                          carryback     carryback     carryback

10                         NOL  deduction  after  carryback  (see 
                           instructions)  .     .  . .  .  .  . . .

11                         Adjusted gross income  .        .  . . .

12                         Deductions (see instructions)  .     . .

13                         Subtract line 12 from line 11      . . .

14                         Exemptions (see instructions)  .     . .

15                         Taxable income. Line 13 minus line 14
16                         Income tax. See instructions and attach 
                           an explanation  .       . .  .  .  . . .

17                         Excess advance payment(s) for premium 
                           tax  credit  and/or  child  tax  credit  (see 
                           instructions)  .     .  . .  .  .  . . .

18                         Alternative minimum tax  .      .  . . .

19                         Add lines 16 through 18  .      .  . . .
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.                                                     Cat. No. 10670A          Form 1045 (2024)

Form 1045 (2024)                                                                                                                           Page 2 
   Computation of Decrease in Tax                                          preceding                  preceding                   preceding
                   (continued)                       tax year ended:                        tax year ended:           tax year ended:
                                                                 Before               After Before          After     Before           After 
                                                                 carryback       carryback  carryback       carryback carryback       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

33       Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation)          33
              Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and, to the best of my knowledge 
Sign          and belief, they are true, correct, and complete.
Here          Your signature                                                                                          Date
Keep a copy 
of this 
application   Spouse’s signature. If Form 1045 is filed jointly, both must sign.                                      Date
for your 
records.

              Print/Type preparer’s name                         Preparer’s signature       Date                                  PTIN
                                                                                                                  Check        if 
Paid                                                                                                              self-employed
Preparer 
Use Only      Firm’s name                                                                                   Firm’s EIN
              Firm’s address                                                                                Phone no.
                                                                                                                                  Form 1045 (2024)