Justification Statement

2008 Form 1045
Application for Tentative Refund
Purpose:

This is the first circulated proof of the 2008 Form 1045,
Application for Tentative Refund. Major changes are
discussed below.

TPCC Meeting:

None scheduled, but will be if requested.

Instructions:

The separate instructions will be circulated at a later date.

Prior Revision:

The 2007 Form 1045 can be viewed by clicking on the
following link:
http://www.irs.gov/pub/irs-pdf/f1045.pdf.

Other Products:

Circulations of draft tax forms and instructions are posted at
http://taxforms.web.irs.gov/Circulations/index.htm. Draft
publications are not available.

Comments:

Please e-mail, fax, call, or mail comments by June 16, 2008.

Major Changes
2008 Form 1045
●
Page 3: Added new lines 19, 20, and 21 to account for the deduction for
qualified mortgage insurance premiums that was added to Schedule A (Form
1040) in 2007 (PL 109-423, sec. 419).
●

Page 4: Renumbered all lines based on the change to page 3.

►
New lines 25, 33, and 34: Added Schedule A (Form 1040) line
references for 2007 to reflect the changes made to that form.
►
New line 38: Deleted the base amount for 1997 and added the
base amount for 2007 (RevProc 2006-53).
●

Updated years as needed.
EMAIL:
[email protected]

FROM: Chris
Bohanan
SE:W:CAR:MP:T:I:P
Individual Publications
Section

PHONE:
202-283-5132

FAX:
202-283-4759

ROOM:
NCFB
C6-135

DATE:
April 30, 2008

2008 Instructions for Form 1045
Application for Tentative Refund
Purpose:

This is the first circulated proof of the separate instructions
for the 2008 Form 1045, Application for Tentative Refund.
Major changes are discussed below.

TPCC Meeting:

None scheduled, but will be if requested.

Form:

The 2008 Form 1045 was circulated earlier and is attached.

Prior Revision:

The 2007 Instructions for Form 1045 can be viewed by clicking
on the following link:
http://www.irs.gov/pub/irs-pdf/i1045.pdf.

Other Products:

Circulations of draft tax forms and instructions are posted at
http://taxforms.web.irs.gov/Circulations/index.htm. Draft
publications are not available.

Comments:

Please e-mail, fax, call, or mail comments by September 2, 2008.

Major Changes
2008 Instructions for Form 1045
●
Deleted the base amounts for 1997 and added the base amounts for 2007
(RevProc 2006-53).
●
Added Schedule A (Form 1040) line references for 2007 to reflect the
changes made to that form.
●
Added instructions for new Schedule B, line 20, including the qualified
mortgage insurance premiums deduction worksheet from the instructions for
Schedule A (Form 1040) (PL 109-423, sec. 419).
●

Changed line references based on the changes to Form 1045.

●

Updated years as needed.
EMAIL:
[email protected]

FROM: Chris
Bohanan
SE:W:CAR:MP:T:I:P
Individual Publications
Section

PHONE:
202-283-5132

FAX:
202-283-4759

ROOM:
NCFB
C6-135

DATE:
August 5, 2008