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Department of the Treasury
Internal Revenue Service
2024

Instructions for Form 1045

Application for Tentative Refund

Section references are to the Internal Revenue Code unless (i) the sum of NOLs arising in tax years beginning after
otherwise noted. 2017, carried to the tax year, or
(ii) 80% of the excess (if any) of
Future Developments (I) taxable income computed without the deductions
For the latest information about developments related to under sections 172 (NOL), 199A qualified business
Form 1045 and its instructions, such as legislation enacted income (QBI), nor 250 foreign-derived intangible income
after they were published, go to IRS.gov/Form1045. (FDII)/global intangible low-taxed income (GILTI), over
(II) the aggregate amount of NOLs arising in tax years
What’s New beginning before 2018, carried to the tax year.
Net operating loss (NOL) figured on new Form 172.
Form 1045 has been revised and Schedules A and B are General Instructions
removed. Figure an NOL using the new Form 172 and its
Instructions. Purpose of Form
Form 1045 is going electronic. You can file your 2024 Individuals, estates, and trusts use Form 1045 to apply for a
Form 1045 electronically in 2025. quick tax refund resulting from:
• The carryback of an NOL,
Reminders • The carryback of an unused general business credit,
• The carryback of a net section 1256 contracts loss, or
Limitation on excess business losses of noncorporate • An overpayment of tax due to a claim of right adjustment
taxpayers. Public Law 117-169, August 16, 2022, amended under section 1341(b)(1).
section 461(l) to provide that the disallowance of excess
business losses is effective for tax years beginning after 2020 Tax-exempt trusts claiming a refund of taxes reported
and before 2029. See Form 461 and its instructions for ! on Form 990-T should refer to the Instructions for
details. CAUTION Form 990-T for information on how to claim the
refund.
Child tax credit (CTC) and advanced payments. Public
Law 117-2, March 11, 2021, amended section 24 and added Carrying back an NOL to an earlier tax year may
section 7527A to provide: ! create an alternative minimum tax (AMT) liability for
1. a refundable CTC for 2021, CAUTION that earlier year. This may be true even if there was
2. a program of advanced payments of the credit during no AMT liability on the tax return filed for that earlier year. See
2021 to expected recipients, the Instructions for Form 6251.

3. a method of reducing the credit allowable for 2021 by Individuals, estates, and trusts that carry NOLs back
amount(s) of advanced payment(s) received during 2021, ! to years in which they have a section 965(a) inclusion
and CAUTION ("965 year") may not use this form. You must use an
4. an increase in recipient’s 2021 tax equal to any excess amended return to carry back to such years.
advanced payments received in 2021.
Election to waive carryback. A taxpayer may elect to
For carryback year 2021, include any excess advance waive carrybacks. See section 172 and the Instructions for
payments of the CTC on Form 1045, Computation of Form 172 for details.
Decrease in Tax, line 17, and include the CTCs on Form
1045, Computation of Decrease in Tax, line 21. See the 2021 Definitions
Instructions for Schedule 8812 (Form 1040) for information
regarding calculating/recalculating the credits and any Section 1256 contract. Section 1256 provides that each
excess advanced payments for the “before carryback” and section 1256 contract held by the taxpayer at the close of the
“after carryback” columns and the effect of carrying back tax year is treated as sold for its fair market value on the last
other tax items to 2021. business day of the tax year (and any gain or loss is taken
into account for the tax year) and proper adjustment is made
Net operating loss (NOL) carrybacks and carryovers. in the amount of any gain or loss later realized for gain or loss
Generally, an NOL, occurring in 2024, can be carried back 2 previously taken into account.
years only by some farmers and some insurance companies.
The “section 1256 contract” includes:
See section 172 and the Instructions for Form 172 for details.
• any regulated futures contract,
NOL deduction limitation. • any foreign currency contract,
NOL deduction for tax years beginning after 2020 equals • any nonequity option,
the sum of: • any dealer equity option, and
(A) the sum of NOLs arising in tax years beginning before • any dealer securities futures contract.
2018, carried to the tax year, plus Farming business. A farming business includes the trade
(B) the lesser of or business of farming. This includes the care and

Oct 8, 2024 Cat. No. 13666W

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maintenance of animals, including a cattle operation, Also attach to Form 1045 copies of all forms or schedules
operating a nursery or sod farm, or the raising or harvesting for items refigured in the carryback years, such as Form
of trees bearing fruit, nuts, or other crops, or ornamental 3800; Form 6251 (original and revised for each gain year);
trees, such as evergreen trees, if they are cut within the first 6 Schedule 8812 (Form 1040), and/or worksheets; Form 6781;
years. For more information, see the Instructions for Form 8960; Form 8962; and Form 8995 and/or Form 8995-A.
Schedule F (Form 1040). Estates and trusts, attach copies of Form 1041 with
Farming loss. A farming loss is the smaller of: accompanying schedules, and any forms, computation
• The amount that would be the NOL for the tax year if only sheets, and elections outlined above, if applicable.
income and deductions from farming businesses (as defined You must attach copies of all required forms listed
in section 263A(e)(4)) were taken into account, or ! above and complete all lines on Form 1045 that apply
• The NOL for the tax year. CAUTION to you. Otherwise, your application may be delayed
When To File or disallowed.
Generally, you must file Form 1045 within 1 year after the end
of the year in which an NOL, unused credit, net section 1256 Processing the Application
contracts loss, or claim of right adjustment arose. The IRS will process your application within 90 days from the
later of:
If you were affected by a federally declared disaster, you • The date you file the complete application, or
may have additional time to file your Form 1045. For more • The last day of the month that includes the due date
information, go to IRS.gov/DisasterTaxRelief. (including extensions) for filing your 2024 income tax return
Do not file your 2024 Form 1045 before you file your (or, for a claim of right adjustment, the date of the
overpayment under section 1341(b)(1)).
! 2024 income tax return.
CAUTION
The processing of Form 1045 and the payment of the
requested refund doesn't mean the IRS has accepted your
Where To File application as correct. If the IRS later determines that the
File Form 1045 with the Internal Revenue Service Center for claimed deductions or credits are due to an overstatement of
the place where you live as shown in the instructions for your the value of property, negligence, disregard of rules, or
2024 income tax return. substantial understatement of income tax, you may have to
Don't include Form 1045 in the same envelope as pay penalties. Any additional tax will also generate interest
compounded daily.
! your 2024 income tax return.
CAUTION The IRS may need to contact you or your authorized
representative (for example, your accountant or tax return
What To Attach preparer) for more information so we can process your
Attach copies of the following, if applicable, to Form 1045 for application. If you want to designate a representative for us to
the year of the loss or credit. contact, attach a copy of your authorization to Form 1045. For
• If you are an individual, your 2024 Form 1040, or pages 1 this purpose, you can use Form 2848, Power of Attorney and
through 3 of your 2024 Form 1040-SR, and Schedules 1 Declaration of Representative.
through 3, and A, D, F, and J (Form 1040), if applicable.
• Any Form 4952, Investment Interest Expense Deduction, Disallowance of the Application
attached to your 2024 income tax return. Your application isn't treated as a claim for credit or refund. It
• Form 461, Limitation on Business Losses. may be disallowed if it has material omissions or math errors
• All Schedules K-1, K-2, and K-3 you received from that aren't corrected within the 90-day period. If the
partnerships, S corporations, estates, or trusts that contribute application is disallowed in whole or in part, no suit
to the carryback. challenging the disallowance can be brought in any court.
• Any application for extension of time to file your 2024 However, you can file a regular claim for credit or refund
income tax return. before the limitation period expires, as explained later under
• All Forms 8886, Reportable Transaction Disclosure Form 1040-X or Other Amended Return.
Statement, attached to your 2024 income tax return.
• Forms 8302, Electronic Deposit of Tax Refund of $1 Million Excessive Allowances
or More. Any amount applied, credited, or refunded based on this
• Alternative Minimum Tax Net Operating Loss (AMTNOL) or application that the IRS later determines to be excessive may
Alternative Tax Net Operating Loss Deduction (ATNOLD) be billed as if it were due to a math or clerical error on the
calculation. return.
• Form 6251, Alternative Minimum Tax—Individuals, for
each loss year. Form 1040-X or Other Amended
• Any detailed allocation schedules for a filing status change
or for different spouses between the gain and loss years; see Return
the Instructions for Form 172. Individuals can claim a refund by filing Form 1040-X,
• Any applicable election statement. Amended U.S. Individual Income Tax Return, instead of Form
• All other forms and schedules from which a carryback 1045. An estate or trust can file an amended Form 1041, U.S.
results, such as Schedule C (Form 1040); Form 3800, Income Tax Return for Estates and Trusts.
General Business Credit; Form 6478, Biofuel Producer If you use Form 1040-X or other amended return, follow
Credit; Form 6781, Gains and Losses From Section 1256 the instructions for that return.
Contracts and Straddles; or Form 3468, Investment Credit.
You must file Form 1040-X (or other amended return)
instead of Form 1045 to carry back:

2 Instructions for Form 1045 (2024)

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• Any items to a section 965 year, use Form 1045 to carry the released foreign tax credits to
• A prior year foreign tax credit released due to an NOL or earlier years. Also, if the released foreign tax credits result in
net capital loss carryback, or the release of general business credits, you can’t use Form
• A prior year general business credit released because of 1045 to carry the released general business credits to earlier
the release of the foreign tax credit. years. Instead, you must file Form 1040-X or other amended
return to claim a refund for those years. For details, see Rev.
See Form 1040-X and its instructions for more information. Rul. 82-154, 1982-2 C.B. 394.

Additional Information Lines 10 Through 32—Computation of
For more details on NOLs, see the Instructions for Form 172.
Decrease in Tax
Figure the amount of decrease, from the carryback, in tax
Specific Instructions previously figured for each tax year before the tax year of the
NOL, net capital loss, or unused credit. The tax previously
Address figured will be the tax shown on the return as filed, increased
by any amounts assessed (or collected without assessment)
P.O. box. Enter your box number only if your post office
as deficiencies before the date of the filing of the application
doesn't deliver mail to your street address.
for a tentative carryback adjustment, and decreased by any
Foreign address. If you have a foreign address, enter the amounts abated, credited, refunded, or otherwise repaid
city name on the appropriate line. Don't enter any other prior to that date.
information on that line, but also complete the spaces below For purposes of the tentative carryback adjustment, any
that line. Don't abbreviate the country name. Follow the items over which you and the IRS are in disagreement at the
country's practice for entering the postal code and the name time of the filing of the application shall be taken into account
of the province, county, or state. in figuring the tax previously figured only if, and to the extent
Line 1b—Unused General Business that, they were reported on the return or were reflected,
before the date of filing the application, in any amounts
Credit assessed (or collected without assessment) as deficiencies
If you claim a tentative refund based on the carryback of an or abated, credited, refunded, or otherwise repaid.
unused general business credit, attach a detailed After figuring the tax previously determined, figure the
computation showing how you figured the credit carryback decrease in tax previously determined caused by the
and a recomputation of the credit after you apply the carryback and any related adjustments on the basis of the
carryback. Generally, an unused general business credit items of tax taken into account in figuring the tax previously
must be carried back 1 year. determined. In figuring any decrease caused by the
carryback or any related adjustment, items must be taken
If you filed a joint return (or separate return) for some but
into account only to the extent that they were reported on the
not all of the tax years involved in figuring the unused credit
return, or were reflected, before the date of filing the
carryback, special rules apply to figure the carryback. See
application for a tentative carryback adjustment, in amounts
the Instructions for Form 3800.
assessed (or collected without assessment) as deficiencies
Line 1c—Net Section 1256 Contracts or abated, credited, refunded, or otherwise repaid.
If you and the IRS are in disagreement as to the proper
Loss treatment of any item, it must be assumed, for purposes of
An individual can elect to carry back a net section 1256 figuring the decrease in the tax previously figured, that you
contracts loss to each of the 3 tax years preceding the loss reported the item correctly unless, and to the extent that, the
year. An estate or trust isn’t eligible to make this election. To disagreement has resulted in the assessment of a deficiency
make the election, check box D at the top of Form 6781. The (or the collection of an amount without an assessment) or the
amount that can be used in any prior tax year can’t exceed allowing or making of an abatement, credit, refund, or other
the net section 1256 contract gain in that year and can’t repayment, before the date of filing the application.
increase or create an NOL for that year. Reflect the carryback
as a reduction to your adjusted gross income in the “After Use one pair of columns to enter amounts before and after
carryback” column on line 11. Attach to Form 1045 a copy of carryback for each year to which the loss or credit is being
Form 6781 and Schedule D (Form 1040) for the year of the carried. Start with the earliest carryback year. A net section
net section 1256 contracts loss, as well as an amended Form 1256 contracts loss can be carried back 3 years. See the
6781 and an amended Schedule D (Form 1040) for each instructions for line 10, later, to figure the tax years to which
carryback year. For more details, see section 1212(c). you can carry an NOL. Use the remaining pairs of columns
for each consecutive preceding tax year until the loss is fully
Line 4 absorbed. Enter the ordinal number of years the loss is being
If you filed a joint return (or separate return) or your marital carried back and the date the carryback year ends in the
status changed for some but not all of the tax years involved spaces provided in the headings above line 10 for each pair
in figuring the carryback, special rules apply to figure the of columns.
carryback. You must attach detailed allocation schedules for Example. Your tax year is the 2024 calendar year and
a filing status change or for different spouses between the you are carrying a farming NOL back 2 years. You enter “2nd”
gain and loss years. See the Instructions for Form 172. and “12/31/2022” in the left column heading in the spaces
provided. The column heading now reads “2nd preceding tax
Line 9 year ended 12/31/2022.” In the middle pair of columns, you
If an NOL or net section 1256 contracts loss carryback enter “1st” and “12/31/2023.” The column heading now reads
eliminates or reduces a prior year foreign tax credit, you can’t “1st preceding tax year ended 12/31/2023.”

Instructions for Form 1045 (2024) 3

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For each carryback year, enter in the column labeled After carryback. If you itemized deductions in the
“Before carryback” the amounts for the carryback year as carryback year, enter in the column labeled “After carryback”
shown on your original or amended return. If the amounts the total of your deductions after refiguring any that are based
were previously adjusted by you or the IRS, enter the on, or limited to a percentage of, your AGI. To refigure your
amounts after adjustment. deductions, use your refigured AGI (Form 1045, line 11, using
the “After carryback” column).
Line 10—NOL Deduction After
Don't refigure your charitable contributions
Carryback ! deduction.
Use the following rules when calculating the NOL and NOL CAUTION
Carryover on Form 172. If you have an NOL, see the Instructions for Form 172 for
General rule. Generally, only an NOL from some farming more information and examples.
losses and an NOL of some insurance companies can be If you didn't itemize deductions in the carryback year,
carried back 2 years. See section 172 and the Instructions for enter your standard deduction for that year.
Form 172 for details.
Line 14—Exemptions
Farming losses. To the extent the NOL is a farming loss
(defined earlier), the carryback period is 2 years. Any such Individuals. For 2018 through 2025, individuals’ personal
loss not absorbed in the 2 preceding tax years can be carried exemption amounts are zero.
forward to each tax year following the tax year of loss. The Estates and trusts. Enter in the columns labeled “Before
loss deduction entered on line 10 is the amount allowed for carryback” and “After carryback” for each applicable
each year. carryback year the amount shown (or as previously adjusted)
The portion of any NOL not applied in the 2 preceding tax on Form 1041, line 21, for 2021, 2022, and 2023.
years can be carried forward to tax years succeeding the loss
year until it is fully absorbed. Line 16—Income Tax
Example. You operate a farming business and incur an Use your refigured taxable income (Form 1045, line 15, using
NOL of $50,000 for 2024. Of this total, $35,000 of the NOL is the “After carryback” column) to refigure your tax for each
from income and deductions of your farming business; carryback year. Include any tax from Form 4970, Tax on
$15,000 is from another business. The $35,000 farming loss Accumulation Distribution of Trusts, and Form 4972, Tax on
is carried back 2 years to 2022; the remainder of the loss Lump-Sum Distributions. Attach any schedule used to figure
(nonfarm loss) isn't eligible for carryback and must be carried your tax or an explanation of the method used to figure the
forward. tax and, if necessary, a detailed computation.
Special rules. Special rules apply if you filed a joint return For example, write “Tax Computation Worksheet—2022” if
(or a separate return) for some but not all of the tax years this is the method used for that year. You don't need to attach
involved in figuring an NOL carryback. For details, see the a detailed computation of the tax in this case.
Instructions for Form 172. Attach a computation showing how
you figured the carryback. Line 17—Excess Advance Premium
Tax Credit Repayment/Excess
Line 11—Adjusted Gross Income
Enter in the column labeled “Before carryback” your adjusted Advance Child Tax Credit Repayment
gross income (AGI) for the carryback year as shown on your Use the Form 8962 and Instructions for Form 8962, Premium
original or amended return. Tax Credit (PTC), for your carryback year(s) to figure/refigure
the amount of your premium tax credit (PTC), advance
Enter in the column labeled “After carryback” your AGI
payment of the premium tax credit (APTC), and excess
refigured after you apply the NOL, or net section 1256
APTC, for the “Before carryback” and “After carryback”
contracts loss carryback, and after you refigure any items of
columns. Include any excess APTC on line 17 for both the
income, credits, and deductions that are based on, or limited
“Before carryback” and “After carryback” columns.
to, a percentage of your AGI. Amounts to refigure may
include: For carryback year 2021, include any excess advance
• The special allowance for passive activity losses from payments of the child tax credit on line 17 for both the “Before
rental real estate activities, carryback” and “After carryback” columns. See the 2021
• Taxable social security benefits, Instructions for Schedule 8812 (Form 1040) for information
• IRA deductions, regarding calculating/recalculating the credit, advance
• The student loan interest deduction, payments, any excess advance payments, and the effect of
• The child tax credit, carrying back other tax items to 2021.
• Excludable savings bond interest, and
• The exclusion of amounts received under an employer's Line 18—Alternative Minimum Tax
adoption assistance program. The carryback of an NOL or net section 1256 contracts loss
may affect or cause you to owe AMT. Individuals use Form
Line 12—Deductions 6251 to figure this tax. Estates and trusts use Schedule I
Individuals. Include in the “Before carryback” column for (Form 1041).
each carryback year your deductions from AGI as shown on See the Instructions for Form 6251 or the Instructions for
your income tax return (or as previously amended and/or Schedule I (Form 1041) for the carryback year.
adjusted). See the form and instructions for your income tax
return for the carryback year.

4 Instructions for Form 1045 (2024)

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attach a computation showing the information required by
Line 20—General Business Credit
Regulations section 5.6411-1(d).
Enter in the column labeled “After carryback” for each
affected carryback year the total of the refigured general Signature
business credits, using Form 3800.
Individuals. Sign and date Form 1045. If Form 1045 is filed
If an NOL or net section 1256 contracts loss carryback jointly, both spouses must sign.
eliminates or reduces a general business credit in an earlier
year, you may be able to carry back the released credit 1 Estates. All executors or administrators must sign and date
year. See section 39 and the Instructions for Form 3800 for Form 1045.
more details on general business credit carrybacks. Trusts. The fiduciary or an authorized representative must
sign and date Form 1045.
Line 21—Net Premium Tax Credit and
Net Operating Losses figured on new Form 172.
Child Tax Credit Schedule A and Schedule B of Form 1045 were removed and
If you claimed a premium tax credit in the carryback year, added to new Form 172. See Form 172 and its Instructions
complete a new Form 8962 using your refigured household for figuring your Net Operating Loss (NOL), if any.
income. Enter your refigured premium tax credit in the
column labeled “After carryback” for the carryback year. Disclosure, Privacy Act, and Paperwork Reduction Act
Include the child tax credits on line 21. See the return and Notice. We ask for the information on this form to carry out
instructions for your carryback year(s) to figure/refigure the the Internal Revenue laws of the United States. You may use
before-carryback and after-carryback child tax credits for the Form 1045 to apply under section 6411 for a quick refund of
carryback year(s). tax for a prior year affected by certain carrybacks. You are not
required to apply for this quick refund; however, if you do, you
Note. Editions of Form 1045 before the 2022 Form 1045 are required to give us the requested information. We need it
instructed taxpayers to include the child tax credit on line 22. to ensure that you are complying with these laws and to allow
For the 2024 Form 1045, do not include the child tax credits us to figure and collect the right amount of tax. Section 6109
on line 22. requires that you disclose your identification number. If you
do not provide the information requested, we may be unable
Line 22—Other Credits to process this application. Providing false or fraudulent
See your tax return for the carryback year for any additional information may subject you to penalties.
credits such as the earned income credit, credit for child and
dependent care expenses, education credits, foreign tax You are not required to provide the information requested
credit, retirement savings contributions credit, etc., that will on a form that is subject to the Paperwork Reduction Act
apply in that year. If you make an entry on this line, identify unless the form displays a valid OMB control number. Books
the credit(s) claimed. or records relating to a form or its instructions must be
retained as long as their contents may become material in the
After carryback. Refigure any credits included on this line administration of any Internal Revenue law.
that are based on or limited by your AGI, modified AGI
(MAGI), or tax liability. Use your refigured AGI, MAGI, or tax Generally, tax returns and return information are
liability to refigure your credits for each carryback year. confidential, as stated in section 6103. However, section
6103 allows or requires the Internal Revenue Service to
Line 25—Self-Employment Tax disclose or give the information shown on your tax return to
Don't adjust self-employment tax because of any carryback. others as described in the Internal Revenue Code. For
example, we may disclose your tax information to the
Line 26—Additional Medicare Tax Department of Justice, to enforce the tax laws, both civil and
Don't adjust Additional Medicare Tax because of any criminal, and to cities, states, the District of Columbia, and
carryback. U.S. commonwealths or territories to carry out their tax laws.
We may disclose your tax information to the Department of
Line 27—Net Investment Income Tax Treasury and contractors for tax administration purposes;
and to other persons as necessary to obtain information
(NIIT) which we cannot get in any other way in order to figure the
Enter in the column labeled “After carryback” for each amount of or to collect the tax you owe. We may disclose
affected carryback year any refigured NIIT using Form 8960 your tax information to the Comptroller General of the United
for the applicable carryback year. See section 1411 and the States to permit the Comptroller General to review the
related regulations for information on the use of an NOL for Internal Revenue Service. We may disclose your tax
NIIT purposes. information to Committees of Congress; federal, state, and
local child support agencies; and to other federal agencies
Line 29—Other Taxes for the purposes of determining entitlement for benefits or the
See your tax return for the carryback year for any other taxes eligibility for and the repayment of loans. We may also
not mentioned above, such as recapture taxes, tax on an disclose this information to other countries under a tax treaty,
IRA, etc., that will apply in that year. If you make an entry on to federal and state agencies to enforce federal nontax
this line, identify the taxes that apply. criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
Line 33—Overpayment of Tax Under
The time needed to complete and file this form will vary
Section 1341(b)(1) depending on individual circumstances. The estimated
If you apply for a tentative refund based on an overpayment burden for individual taxpayers filing this form is approved
of tax under section 1341(b)(1), enter it on this line. Also, under OMB control number 1545-0074 and is included in the

Instructions for Form 1045 (2024) 5

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estimates shown in the instructions for their individual income we would be happy to hear from you. You can send us 
tax return. The estimated burden for all other taxpayers who    comments from IRS.gov/FormComments. Or you can write to 
file this form is shown below.                                  the
Recordkeeping . . . . . . . . . . . . . . . .   9 hr., 18 min.     Internal Revenue Service, Tax Forms and Publications 
Learning about the law or the form . . .        6 hr., 55 min.     Division, 1111 Constitution Ave. NW, IR-6526, 
Preparing the form  . . . . . . . . . . . . .   7 hr., 12 min.     Washington, DC 20224.
Copying, assembling, and sending the 
form to the IRS . . . . . . . . . . . . . . . . 1 hr., 03 min.  Don't send the form to this office.

  If you have comments concerning the accuracy of these 
time estimates or suggestions for making this form simpler, 

6                                                                             Instructions for Form 1045 (2024)

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