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video well be going over IRS form 1045 application for tentative refund so most taxpayers will never use this form this is a form that you would use if you have either a carry back or an overpayment of tax that you would like to apply to a previous tax return so individuals Estates and trusts will generally use form 1045 to apply for a quick tax refund resulting from one of the following a the carryback of a net operating loss they carry back be the carry back of an unused General business credit or c the carryback of a net section 1256 contracts loss or D an overpayment of tax due to a claim of right adjustment under Section 1341 B1 to again not many people will use this form but if you do have one of those carry packs or uh tax overpayments then you would use this form you would file it separate from your income tax return so that you can get a faster refund from the Internal Revenue Service generally you would need to file this form within one year after the end of the year in whic
