what is form 1045 application for tentative refund 
form 1045 application for tentative refund is an internal revenue service irs form used by individuals estates and trusts to apply for a quick tax refund 1according to the instructions for form 1045 the basis for the refund request must be for one of four reasons the instructions for form 1045 spell out what qualifies as a loss who can file form 1045 application for tentative refund individuals estates and trusts can file form 1045 application for tentative refund instead of using form 1040 x for individuals or using form 1041 for estates or trusts 3form 1045 is used to file for a quick tax refund while forms 1040x and 1041 are not processed as quickly form 1045 is required to be processed by the irs within 90 days and can only be filed by the taxpayer or taxpaying entity within one year of the nol occurring in contrast both form 1040x for individuals or form 1041 for estates and trusts can be filed up to three years from the time the nol occurs however the irs will not process either form 1040x or form 1041 within 90 days and has up to six months to process either of these refunds 4form 1045 can be disputed by the irs or the taxpaying entity after the refund is processed which is why it is labeled as a tentative refund in contrast the information and claims made on forms 1040x and 1041 are assumed by all parties to be correct and final a party that wants a fast refund but isn t concerned about having the refund corrected later will file form 1045 while a party that wants accuracy and can wait for the correct refund will file either form 1040x individuals or form 1041 estate or trust 3form 1045 is available on the irs website 3form 1045 application for tentative refund is not attached to an income tax return but filed separately or mailed in a separate envelope 