1139 Corporation Application for Tentative Refund

U. S. Business Income Tax Return

7.19.2018 Form 1139 - Corporation Application for Tentative Refund

U. S. Business Income Tax Return

OMB: 1545-0123

Document [pdf]
Download: pdf | pdf
Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or
publication, which the IRS is providing for your information as a courtesy.
Do not file draft forms. Also, do not rely on draft forms, instructions, and
publications for filing. We generally do not release drafts of forms until we
believe we have incorporated all changes. However, unexpected issues
sometimes arise, or legislation is passed, necessitating a change to a draft
form. In addition, forms generally are subject to OMB approval before they
can be officially released. Drafts of instructions and publications usually
have at least some changes before being officially released.
Early release drafts are at IRS.gov/DraftForms, and may remain there
even after the final release is posted at IRS.gov/DownloadForms. All
information about all forms, instructions, and pubs is at IRS.gov/Forms.
Almost every form and publication also has its own page on IRS.gov. For
example, the Form 1040 page is at IRS.gov/Form1040; the Publication 17
page is at IRS.gov/Pub17; the Form W-4 page is at IRS.gov/W4; and the
Schedule A (Form 1040) page is at IRS.gov/ScheduleA. If typing in a link
above instead of clicking on it, be sure to type the link into the address bar
of your browser, not in a Search box. Note that these are friendly shortcut
links that will automatically go to the actual link for the page.
If you wish, you can submit comments about draft or final forms,
instructions, or publications at IRS.gov/FormsComments. We cannot
respond to all comments due to the high volume we receive. Please note that
we may not be able to consider many suggestions until the subsequent
revision of the product.

1139

Corporation Application for Tentative Refund

Form
(Rev. October 2018)
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, street, and room or suite no. If a P.O. box, see instructions.

Date of incorporation

City or town, state, and ZIP code

Daytime phone number

1

DRAFT AS OF
July 19, 2018
DO NOT FILE

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

a Net operating loss (NOL) . . ▶ $
b Net capital loss
. . . . ▶ $
a
Tax
year ended
Return for year of loss, unused credit, or

2

overpayment under section 1341(b)(1)

c Unused general
business credit

▶

$
d Other
. .
$
b Date tax return filed c Service center where filed
▶

▶

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 . . . . . . . . . . . . . . . . . . . .

5a
b

Yes
Yes
Was a consolidated return filed for any carryback year or did the corporation join a consolidated group (see instructions)?
If “Yes,” enter the tax year ending date and the name of the common parent and its EIN, if different from above (see instructions) ▶

6a
b

If Form 1138 has been filed, was an extension of time granted for filing the return for the tax year of the NOL?
.
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 . . . . . . . . . . . . . . . . .
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 .

.

.

.

.

▶

Has the corporation filed a petition in Tax Court for the year or years to which the carryback is to be applied? .

.

.

9
10

.

.

.

.

.

.

Note: If only filing for an unused general business
credit (line 1c), skip lines 11 through 15.

preceding
tax year ended ▶
(a) Before
(b) After
carryback
carryback

No

Yes

No

$

▶

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 . . . . . . . . . . . . . . . . . . . . . . . .
Computation of Decrease in Tax
See instructions.

Yes

▶

7

.

Yes

preceding
tax year ended ▶
(c) Before
(d) After
carryback
carryback

11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Taxable income from tax return . . . .
Capital loss carryback (see instructions)
Subtract line 12 from line 11 . . . . .
NOL deduction (see instructions) . . .
Taxable income. Subtract line 14 from line 13
Income tax
. . . . . . . . .
Alternative minimum tax . . . . . .
Base erosion minimum tax (Attach Form 8991)
Add lines 16 through 18 . . . . . .
General business credit (see instructions)
Other credits (see instructions) . . . .
Total credits. Add lines 20 and 21 . . .
Subtract line 22 from line 19 . . . . .
Personal holding company tax (Sch. PH (Form 1120))
Other taxes (see instructions) . . . .
Total tax liability. Add lines 23 through 25

28

Decrease in tax. Subtract line 27 from line 26

29

Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation)

No
No

No
preceding

tax year ended ▶
(e) Before
(f) After
carryback
carryback

Enter amount from “After carryback”
column on line 26 for each year . . . .

Signature of officer

Print/Type preparer’s name

Preparer’s signature

▲

▲

Paid
Preparer
Use Only

▲

Sign
Here

.

.

.

.

.

.

.

Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.

Date
Date

Title
Check
if
self-employed

Firm’s name

▶

Firm’s EIN

Firm’s address

▶

Phone no.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11170F

PTIN

▶

Form 1139 (Rev. 10-2018)


File Typeapplication/pdf
File TitleForm 1139 (Rev. October 2018)
SubjectFillable
AuthorSE:W:CAR:MP
File Modified2018-07-19
File Created2018-07-18

© 2024 OMB.report | Privacy Policy