how to file form 1045 application for tentative refund
taxpayers must file form 1045 within one year after the end of the year in which the triggering incident an nol unused credit net section 1256 contracts loss or claim of right adjustment arose 1 the first part of the form includes personal details including the name address and social security number of the filer the next section includes questions about the nature of the carryback the filer must then figure out the amount of the decrease in tax from the carryback for each year before the nol or unused credit the taxpayer will sign and date the bottom of the form along with the tax preparer if any other relevant formswhile form 1045 is filed separately from the taxpayer s main tax return it should include the first two pages of form 1040 any form 4952 and all schedules k 1 