Use Tax Form 1045: Application for Tentative Refund as a stand alone tax form calculator to quickly calculate specific amounts for your 2025 tax return. Alternatively you can use one of our Combined Federal and State Tax Estimator to quickly calculate your salary, tax and take home pay.
Application for Tentative Refund 1 This application is filed to carry back: a Net operating loss (NOL) (Sch. A, line 25) b Unused general business credit c Net section 1256 contracts loss 2a For the calendar year 2016, or other tax yearbeginning 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 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 tax year ended ▸ preceding tax year ended ▸ preceding tax year ended ▸ 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 premium tax credit repayment (see instructions) 18 Alternative minimum tax 19 Add lines 16 through 18 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 Additional medicare tax (see instructions) 27 Net Investment Income Tax (see instructions) 28 Health care: individual responsibility (see instructions) 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) Schedule A—NOL (see instructions) 1 Enter the amount from your 2016 Form 1040, line 41, or Form 1040NR, line 39. 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 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 2016 Schedule D (Form 1040). (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 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 2016 Schedule D (Form 1040). (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 Domestic production activities deduction from your 2016 Form 1040, line 35, or Form 1040NR, line 34 (or included on Form 1041, line 15a) 23 24 NOL deduction for losses from other years. Enter as a positive number 24 25 NOL. Combine lines 1, 9, 17, and 21 through 24. 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 25 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 (see instructions). Enter as a positive number 2 Taxable income before 2016 NOL carryback (see instructions). Estates and trusts, increase this amount by the sum of the charitable deduction and income distribution deduction 3 Net capital loss deduction (see instructions) 4 Section 1202 exclusion. Enter as a positive number 5 Domestic production activities deduction 6 Adjustment to adjusted gross income (see instructions) 7 Adjustment to itemized deductions (see instructions) 8 Individuals, enter deduction for exemptions (minus any amount on Form 8914, line 6, for 2006 and 2009; line 2 for 2008). 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) 11 Adjusted gross income before 2016 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 19 Mortgage insurance premiums from Sch. A (Form 1040), line 13 (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 2016 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 19 (line 18 for 2006), or Sch. A (Form 1040NR), line 5 (line 7 for 2006 through 2010), 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 (line 23 for 2008; line 21 for 2009; line 20 for 2006 and 2010) 29 Casualty and theft losses from Form 4684, line 16 (line 21 for 2008; line 18 for 2006 and 2010; line 19 for 2009) 30 Multiply line 22 by 10% (0.1) 31 Subtract line 30 from line 29. If zero or less, enter -0- 32 Subtract line 31 from line 28 33 Miscellaneous itemized deductions from Sch. A (Form 1040), line 27 (line 26 for 2006), or Sch. A (Form 1040NR), line 13 (line 15 for 2006 through 2010), or as previously adjusted 34 Miscellaneous itemized deductions from Sch. A (Form 1040), line 24 (line 23 for 2006), or Sch. A (Form 1040NR), line 10 (line 12 for 2006 through 2010), or as previously adjusted 35 Multiply line 22 by 2% (0.02) 36 Subtract line 35 from line 34. If zero or less, enter -0- 37 Subtract line 36 from line 33 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)