1045 Application for Tentative Refund

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1045

Form

OMB No. 1545-0098

For individuals, estates, or trusts.
▶ Mail in separate envelope. (Don’t attach to tax return.)
▶ Go to www.irs.gov/Form1045 for instructions and the latest information.

2021

▶

Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Type or print

Application for Tentative Refund

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

Foreign country name

Foreign postal code

DRAFT AS OF
September 2, 2021
DO NOT FILE
Foreign province/county

1

This application is
filed to carry back:

a Net operating loss (NOL) (Sch. A, line 24)
$

2a

For the calendar year 2021, or other tax year
beginning
, 2021, and ending

b Unused general business credit
$

c Net section 1256 contracts loss
$

b Date tax return was filed

, 20

3

If this application is for an unused credit created by another carryback, enter year of first carryback ▶

4
5

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 ▶
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?

8

9

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 on Form 8886, Reportable Transaction Disclosure Statement? . . . . . . . . . . . .

Yes

No

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

tax year ended ▶

tax year ended ▶

tax year ended ▶

(see instructions)
Before
carryback

Note: If 1a and 1c are blank, skip lines 10 through 15.

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
16

Taxable income. Line 13 minus line 14
Income tax. See instructions and attach
an explanation . . . . . . . .
Excess advance premium tax credit
repayment (see instructions) . . . .

17

.

18

Alternative minimum tax .

.

.

.

.

19

Add lines 16 through 18

.

.

.

.

.

After
carryback

Before
carryback

For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.

After
carryback

Before
carryback

Cat. No. 10670A

After
carryback

Form 1045 (2021)

Page 2

Form 1045 (2021)

Computation of Decrease in Tax

preceding

preceding

preceding

tax year ended ▶

tax year ended ▶

tax year ended ▶

(continued)
Before
carryback

After
carryback

Before
carryback

After
carryback

Before
carryback

After
carryback

DRAFT AS OF
September 2, 2021
DO NOT FILE

20

General business credit (see instructions)

21

Net premium 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
27

Additional Medicare Tax (see instructions)
Net Investment Income Tax (see
instructions) . . . . . . . . .
Health care: individual responsibility
(see instructions) . . . . . . .

28

.

.

.

.

.

.

.

.

29

Other taxes .

30
31

Total tax. Add lines 24 through 29 . .
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)

Keep a copy of
this application
for your records.

.

.

.

.

.

.

.

.

.

Your signature

Date

Spouse’s signature. If Form 1045 is filed jointly, both must sign.

Date

Print/Type preparer’s name

Paid
Preparer
Use Only

.

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.

▲ ▲

Sign
Here

.

Preparer’s signature

Date

PTIN
Check
if
self-employed

Firm’s name ▶

Firm’s EIN ▶

Firm’s address ▶

Phone no.
Form 1045 (2021)

Page 3

Form 1045 (2021)

Schedule A—NOL (see instructions)
1

2

For individuals, subtract your standard deduction or itemized deductions from your adjusted gross
income and enter it here. For estates and trusts, enter taxable income increased by the total of the
charitable deduction, income distribution deduction, and exemption amount (see instructions) . .
Nonbusiness capital losses before limitation. Enter as a positive number
(see instructions) . . . . . . . . . . . . . . . . . . .
2
Nonbusiness capital gains (without regard to any section 1202 exclusion)
3
If line 2 is more than line 3, enter the difference. Otherwise, enter -0- . .
4
If line 3 is more than line 2, enter the difference.
Otherwise, enter -0- . . . . . . . . .
5
Nonbusiness deductions (see instructions) . . . . . . . . . . .
6
Nonbusiness income other than capital gains (see
instructions) . . . . . . . . . . . .
7
Add lines 5 and 7 . . . . . . . . . . . . . . . . . . .
8
If line 6 is more than line 8, enter the difference. Otherwise, enter -0- . . . . . . . . . .

1

DRAFT AS OF
September 2, 2021
DO NOT FILE

3
4
5

6
7

8
9
10

11
12

13
14
15
16

17
18
19

20
21
22
23
24

If line 8 is more than line 6, enter the difference.
Otherwise, enter -0-. But don’t enter more than
line 5 . . . . . . . . . . . . . .
10
Business capital losses before limitation. Enter as a positive number
Business capital gains (without regard to any
section 1202 exclusion) . . . . . . . .
12
Add lines 10 and 12 . . . . . . . . . . . . . . . .
Subtract line 13 from line 11. If zero or less, enter -0- . . . . .
Add lines 4 and 14 . . . . . . . . . . . . . . . . .

.

.

11

.
.
.

.
.
.

13
14
15

9

Enter the loss, if any, from line 16 of your 2021 Schedule D (Form 1040).
(For estates and trusts, enter the loss, if any, from line 19, column (3), of
Schedule D (Form 1041).) Enter as a positive number. If you don’t have a
loss on that line (and don’t have a section 1202 exclusion), skip lines 16
through 21 and enter on line 22 the amount from line 15 . . . . . .

16
Section 1202 exclusion. Enter as a positive number (see instructions) . . . . . .
Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . .
18
Enter the loss, if any, from line 21 of your 2021 Schedule D (Form 1040).
(For estates and trusts, enter the loss, if any, from line 20 of Schedule D
(Form 1041).) Enter as a positive number . . . . . . . . . . .
19
If line 18 is more than line 19, enter the difference. Otherwise, enter -0- .
20
If line 19 is more than line 18, enter the difference. Otherwise, enter -0- . . . . .
Subtract line 20 from line 15. If zero or less, enter -0- . . . . . . . . . . .
NOL deduction for losses from other years. Enter as a positive number . . . . .
NOL. Combine lines 1, 9, 17, and 21 through 23. If the result is less than zero, enter it
page 1, line 1a. If the result is zero or more, you don’t have an NOL . . . . . .

.

.

. .
. .
. .
here
. .

.

.

. .
. .
. .
and on
. .

17

21
22
23
24
Form 1045 (2021)

Page 4

Form 1045 (2021)

Schedule B—NOL Carryover (see instructions)
Complete one column before going to
the next column. Start with the earliest
carryback year.

preceding

preceding

preceding

tax year ended ▶

tax year ended ▶

tax year ended ▶

DRAFT AS OF
September 2, 2021
DO NOT FILE

1

NOL deduction. Enter as a positive
number . . . . . . . . . .

2

Taxable income before 2021 NOL
carryback (see instructions). For estates
and trusts, increase this amount by the
sum of the charitable deduction and
income distribution deduction (see
instructions) . . . . . . . . .

3

Net capital loss deduction (see
instructions) . . . . . . . . .
Section 1202 exclusion. Enter as a
positive number (see instructions) . .
Domestic
production
activities
deduction (see instructions) . . . .
Adjustment to adjusted gross income
(see instructions) . . . . . . .
Adjustment to itemized deductions
(see instructions) . . . . . . .

4
5
6
7
8

For individuals, enter deduction for
exemptions. For estates and trusts,
enter exemption amount . . . . .

9

Modified taxable income. Combine
lines 2 through 8. If zero or less, enter
-0- (see instructions) . . . . . .
NOL carryover (see instructions) . .

10

Adjustment to Itemized Deductions
(Individuals Only) Complete lines 11
through 38 for the carryback year(s) for
which you itemized deductions only if
line 3, 4, or 5 above is more than zero.
11
12
13
14
15
16
17
18

Adjusted gross income before 2021
NOL carryback . . . . . . . .
Add lines 3 through 6 above
. . .
Modified adjusted gross income. Add
lines 11 and 12 . . . . . . . .
Medical expenses from Sch. A (Form
1040), line 4, or as previously adjusted
Medical expenses from Sch. A (Form
1040), line 1, or as previously adjusted
Multiply line 13 by percentage from
Sch. A (Form 1040), line 3 . . . .
Subtract line 16 from line 15. If zero or
less, enter -0- . . . . . . . .
Subtract line 17 from line 14 . . . .

19

Mortgage insurance premiums from
Sch. A (Form 1040), line 8d (line 13 for
years before 2018), or as previously
adjusted . . . . . . . . . .

20

Refigured
mortgage
insurance
premiums (see instructions) . . . .
Subtract line 20 from line 19
. . .

21

Form 1045 (2021)

Page 5

Form 1045 (2021)

Schedule B—NOL Carryover (continued)
Complete one column before going to
the next column. Start with the earliest
carryback year.

preceding

preceding

preceding

tax year ended ▶

tax year ended ▶

tax year ended ▶

DRAFT AS OF
September 2, 2021
DO NOT FILE

22
23

Modified adjusted gross income from
line 13 on page 4 of the form . . .
Enter as a positive number any NOL
carryback from a year before 2021 that
was deducted to figure line 11 on page
4 of the form . . . . . . . . .

24
25

Add lines 22 and 23 . . . . . .
Charitable contributions from Sch. A
(Form 1040), line 14 (line 19 for years
before 2018), or Sch. A (Form 1040-NR),
line 5, or as previously adjusted . . .

26

Refigured charitable contributions (see
instructions) . . . . . . . . .
Subtract line 26 from line 25
. . .
Casualty and theft losses from Form
4684, line 18 . . . . . . . . .
Casualty and theft losses from Form
4684, line 16 . . . . . . . . .
Multiply line 22 by 10% (0.10) . . .
Subtract line 30 from line 29. If zero or
less, enter -0- . . . . . . . .
Subtract line 31 from line 28
. . .

27
28
29
30
31
32
33

Miscellaneous itemized deductions
(for years before 2018) from Sch. A
(Form 1040), line 27, or Sch. A (Form
1040NR), line 13, or as previously
adjusted . . . . . . . . . .

34

Miscellaneous itemized deductions
(for years before 2018) from Sch. A
(Form 1040), line 24, or Sch. A (Form
1040NR), line 10, or as previously
adjusted . . . . . . . . . .

35
36

Multiply line 22 by 2% (0.02) . . .
Subtract line 35 from line 34. If zero or
less, enter -0- . . . . . . . .
Subtract line 36 from line 33
. . .

37
38

Complete the worksheet in the
instructions if line 22 is more than the
applicable amount shown in the
instructions. Otherwise, combine lines
18, 21, 27, 32, and 37; enter the result
here and on line 7 (page 4) . . . .
Form 1045 (2021)