Form 1045

Department of the Treasury 

Internal Revenue Service 

Application for Tentative Refund

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.

OMB No. 1545-0098

2023

Type or print

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

Foreign country name Foreign province/county Foreign postal code

1 This application is 

filed to carry back:

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

$ 

b Unused general business credit

$ 

c Net section 1256 contracts loss

$ 

2 a For the calendar year 2023, or other tax year

beginning , 2023, and ending , 20

b Date tax return was filed

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:

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 

(see instructions)

preceding

tax year ended:

preceding

tax year ended:

preceding

tax year ended:

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

Before 

carryback

After 

carryback

Before 

carryback

After 

carryback

Before 

carryback

After 

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 (2023)
Form 1045 (2023) Page 2 

Computation of Decrease in Tax 

(continued)

preceding

tax year ended:

preceding

tax year ended:

preceding

tax year ended:

Before 

carryback

After 

carryback

Before 

carryback

After 

carryback

Before 

carryback

After 

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

Sign 

Here 

Keep a copy 

of this 

application 

for your 

records.

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.

Your signature Date

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

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date

Check if 

self-employed

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

Form 1045 (2023)
Form 1045 (2023) Page 3 

Schedule A—NOL (see instructions)

1 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) . . 1 

2 Nonbusiness capital losses before limitation. Enter as a positive number 

(see instructions) . . . . . . . . . . . . . . . . . . . 2 

3 Nonbusiness capital gains (without regard to any section 1202 exclusion) . 3 

4 If line 2 is more than line 3, enter the difference. Otherwise, enter -0- . . 4 

5 If line 3 is more than line 2, enter the difference. 

Otherwise, enter -0- . . . . . . . . . 5 

6 Nonbusiness deductions (see instructions) . . . . . . . . . . . 6 

7 Nonbusiness income other than capital gains (see 

instructions) . . . . . . . . . . . . 7 

8 Add lines 5 and 7 . . . . . . . . . . . . . . . . . . . 8 

9 If line 6 is more than line 8, enter the difference. Otherwise, enter -0- . . . . . . . . . . 9 

10 If line 8 is more than line 6, enter the difference. 

Otherwise, enter -0-. But don’t enter more than

line 5 . . . . . . . . . . . . . . 10 

11 Business capital losses before limitation. Enter as a positive number . . 11 

12 Business capital gains (without regard to any 

section 1202 exclusion) . . . . . . . . 12 

13 Add lines 10 and 12 . . . . . . . . . . . . . . . . . . 13 

14 Subtract line 13 from line 11. If zero or less, enter -0- . . . . . . . 14 

15 Add lines 4 and 14 . . . . . . . . . . . . . . . . . . . 15 

16 Enter the loss, if any, from line 16 of your 2023 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 

17 Section 1202 exclusion. Enter as a positive number (see instructions) . . . . . . . . . . 17 

18 Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . 18 

19 Enter the loss, if any, from line 21 of your 2023 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 

20 If line 18 is more than line 19, enter the difference. Otherwise, enter -0- . 20 

21 If line 19 is more than line 18, enter the difference. Otherwise, enter -0- . . . . . . . . . 21 

22 Subtract line 20 from line 15. If zero or less, enter -0- . . . . . . . . . . . . . . . 22 

23 NOL deduction for losses from other years. Enter as a positive number . . . . . . . . . 23

24 NOL. Combine lines 1, 9, 17, and 21 through 23. If the result is less than zero, enter it here and on 

page 1, line 1a. If the result is zero or more, you don’t have an NOL . . . . . . . . . . 24

Form 1045 (2023)
Form 1045 (2023) Page 4 

Schedule B—NOL Carryover (see instructions)

Complete one column before going to the next 

column. Start with the earliest carryback year.

preceding

tax year ended:

preceding

tax year ended:

preceding

tax year ended:

1 NOL deduction. Enter as a positive 

number . . . . . . . . . .

2 Taxable income before 2023 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) . . . . . . . . .

4 Section 1202 exclusion. Enter as a 

positive number (see instructions) . .

5 Qualified business income deduction 

(see instructions) . . . . . . .

6 Adjustment to adjusted gross income 

(see instructions) . . . . . . .

7 Adjustment to itemized deductions 

(see instructions) . . . . . . .

8 Estates and trusts, enter exemption 

amount . . . . . . . . . .

9 Modified taxable income. Combine 

lines 2 through 8. If zero or less, enter 

-0- . . . . . . . . . . . .

10 NOL carryover (see instructions) . .

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 Adjusted gross income before 2023 

NOL carryback . . . . . . . .

12 Add lines 3 through 6 above . . .

 13 Modified adjusted gross income. Add 

lines 11 and 12 . . . . . . . .

14 Medical expenses from Sch. A (Form 

1040), line 4, or as previously adjusted

15 Medical expenses from Sch. A (Form 

1040), line 1, or as previously adjusted

16 Multiply line 13 by percentage from 

Sch. A (Form 1040), line 3 . . . .

 17 Subtract line 16 from line 15. If zero or 

less, enter -0- . . . . . . . .

18 Subtract line 17 from line 14 . . . .

Form 1045 (2023)
Form 1045 (2023) Page 5 

Schedule B—NOL Carryover (continued)

Complete one column before going to the next 

column. Start with the earliest carryback year.

preceding

tax year ended:

preceding

tax year ended:

preceding

tax year ended:

19 Mortgage insurance premiums from 

Sch. A (Form 1040), line 8d, or as 

previously adjusted . . . . . .

20 Refigured mortgage insurance premiums 

(see instructions) . . . . . . .

21 Subtract line 20 from line 19 . . .

22 Modified adjusted gross income from 

line 13 on page 4 of the form . . .

23 Enter as a positive number any NOL 

carryback from a year before 2023 that 

was deducted to figure line 11 on page 

4 of the form . . . . . . . . .

24 Add lines 22 and 23 . . . . . .

25 Charitable contributions from Sch. A 

(Form 1040), line 14, or Sch. A (Form 

1040-NR), line 5, or as previously 

adjusted . . . . . . . . . .

26 Refigured charitable contributions (see 

instructions) . . . . . . . . .

27 Subtract line 26 from line 25 . . .

28 Casualty and theft losses from Form 

4684, line 18 . . . . . . . . .

29 Casualty and theft losses from Form 

4684, line 16 . . . . . . . . .

30 Multiply line 22 by 10% (0.10) . . .

 31 Subtract line 30 from line 29. If zero or 

less, enter -0- . . . . . . . .

32 Subtract line 31 from line 28 . . .

33 Reserved for future use . . . . .

34 Reserved for future use . . . . .

35 Reserved for future use . . . . .

36 Reserved for future use . . . . .

37 Reserved for future use . . . . .

38 Combine lines 18, 21, 27, and 32; enter 

the result here and on line 7 (page 4) .

Form 1045 (2023)