Application for Tentative Refund

Line 13 - Deductions

Individuals. Enter in the column labeled Before carryback for each applicable carryback year the amount shown (or as previously adjusted) on Form 1040, line 34 (line 35 for 1997; line 36 for 1998-2000).

If you filed Form 1040A, enter the amount shown (or as previously adjusted) on line 19 (line 21 for 1998-99; line 22 for 2000).

If you filed Form 1040-T for 1995, enter the amount shown (or as previously adjusted) on line 20.

If you filed Form 1040EZ and checked the Yes box on Form 1040EZ, line 5 (line 4 for 1991-92 and 1994), enter the amount shown (or as previously adjusted) on line E of the worksheet on the back of Form 1040EZ. If you checked the No box, enter:

• $4,400 for 2000 ($7,350 if married),
• $4,300 for 1999 ($7,200 if married),
• $4,250 for 1998 ($7,100 if married),
• $4,150 for 1997 ($6,900 if married),
• $4,000 for 1996 ($6,700 if married),
• $3,900 for 1995 ($6,550 if married),
• $3,800 for 1994 ($6,350 if married),
• $3,700 for 1993 ($6,200 if married),
• $3,600 for 1992,
• $3,400 for 1991.

If you used TeleFile for your original return and someone else could claim you as a dependent on their return, see Form 1040EZ for the year in question and complete the worksheet on the back of that form. Next, enter the amount from line E of the worksheet on line 13 of Form 1045 in the column labeled Before carryback for the applicable year. If no one could claim you as a dependent, enter the amount listed above for that year.

Line 15 - Exemptions

Individuals. Enter in the column labeled Before carryback for each applicable carryback year the amount shown (or as previously adjusted) on Form 1040, line 36 (line 37 for 1997; line 38 for 1998-2000).

If you filed Form 1040A, enter the amount shown (or as previously adjusted) on line 21 (line 23 for 1998-99; line 24 for 2000).

If you filed Form 1040-T for 1995, enter the amount shown (or as previously adjusted) on line 24.

If you filed Form 1040EZ and checked the Yes box on Form 1040EZ, line 5 (line 4 for 1991-92 and 1994), enter zero (or the amount from line F of the 1040EZ worksheet if married). If you checked the No box, enter:

• $2,800 for 2000 ($5,600 if married),
• $2,750 for 1999 ($5,500 if married),
• $2,700 for 1998 ($5,400 if married),
• $2,650 for 1997 ($5,300 if married),
• $2,550 for 1996 ($5,100 if married),
• $2,500 for 1995 ($5,000 if married),
• $2,450 for 1994 ($4,900 if married),
• $2,350 for 1993 ($4,700 if married),
• $2,300 for 1992,
• $2,150 for 1991.

If you used TeleFile for your original return and someone else could claim you as a dependent on their return, enter zero if you were single. If you were married, see Form 1040EZ for the year in question and complete the worksheet on the back of that form. Next, enter the amount from line F of the worksheet on line 15 of Form 1045 in the column labeled Before carryback for the applicable year. If no one could claim you as a dependent, enter the amount listed above for that year.

Estates and trusts. Enter in the columns labeled Before carryback and After carryback for each applicable carryback year the amount shown (or as previously adjusted) on Form 1041, line 20 (line 21 for 1997).

Line 17 - Income Tax

Refigure your tax for each carryback year after taking into account the NOL or net section 1256 contracts loss carryback. Include any tax from Form 4970, Tax on Accumulation Distribution of Trusts, and Form 4972, Tax on Lump-Sum Distributions. Attach any schedule used to figure your tax or an explanation of the method used to figure the tax and, if necessary, a detailed computation.

For example, write Tax Rate Schedule- 1999 if this is the method used for that year. You do not need to attach a detailed computation of the tax in this case.

Line 18 - Alternative Minimum Tax

The carryback of an NOL or net section 1256 contracts loss may affect your alternative minimum tax. Individuals use Form 6251 to figure this tax. Estates and trusts use Schedule I (Form 1041) (Schedule H for 1992-94; Form 8656 for 1991).

Line 20 - General Business Credit

Enter in the column labeled After carryback for each affected carryback year the total of the recomputed general business credits, using Form 3800 or 8844.

If an NOL or net section 1256 contracts loss carryback eliminates or reduces a general business credit in an earlier year, you may be able to carry back the released credit 1 year (3 years if the credit arose in a tax year beginning before 1998). See section 39 and the Instructions for Form 3800 for more details on general business credit carrybacks.

For carryback of a suspended research credit, see When To File on page 1.

Line 21 - Other Credits

See your tax return for the carryback year for any additional credits such as the earned income credit, credit for child and dependent care expenses, child tax credit, education credits, foreign tax credit, etc., that will apply in that year. If you make an entry on this line, identify the credit(s) claimed.

Line 24 - Self-Employment Tax

Do not adjust self-employment tax because of any carryback.

Line 25 - Other Taxes

See your tax return for the carryback year for any other taxes not mentioned above, such as recapture taxes, tax on an IRA, etc., that will apply in that year. If you make an entry on this line, identify the taxes that apply.

Line 29 - Overpayment of Tax Under Section 1341(b)(1)

If you apply for a tentative refund based on an overpayment of tax under section 1341(b)(1), enter it on this line. Also, attach a computation showing the information required by Regulations section 5.6411-1(d).

Line 30 - Suspended Research Credit Allowed for Current Year

Enter the suspended research credit allowed for the current year. See the instructions for line 56 of Form 6765.

See When To File on page 1.

Signature

Individuals. Sign and date Form 1045. If Form 1045 is filed jointly, both spouses must sign.

Estates. All executors or administrators must sign and date Form 1045.

Trusts. The fiduciary or an authorized representative must sign and date Form 1045.

Schedule A - NOL

Complete and file this schedule to determine the amount of the NOL that is available for carryback or carryover.

Line 9 - Nonbusiness Deductions

Enter as a positive number deductions that are not connected with a trade or business. They include:

• IRA deductions.
• Deductions for payments on behalf of a self-employed individual to a SEP, SIMPLE, or qualified plan.
• Alimony paid.
• Most itemized deductions (except for casualty and theft losses and any employee business expenses).
• The standard deduction.

Do not enter business deductions on line 9. These are deductions that are connected with a trade or business. They include:

• State income tax on business profits.
• Moving expenses.
• The deduction for one-half of self-employment tax.
• Rental losses.
• Loss on the sale or exchange of business real estate or depreciable property.
• Your share of a business loss from a partnership or an S corporation.
• Ordinary loss on the sale or exchange of section 1244 (small business) stock.
• Ordinary loss on the sale or exchange of stock in a small business investment company operating under the Small Business Investment Act of 1958.
• Loss from the sale of accounts receivable if such accounts arose under the accrual method of accounting.
• If you itemized your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, and educational expenses).

Line 10 - Nonbusiness Income Other Than Capital Gains

Enter income that is not from a trade or business. Examples are dividends, annuities, and interest on investments.

Do not enter business income on line 10. This is income from a trade or business and includes:

• Salaries and wages.
• Rental income.
• Gain on the sale or exchange of business real estate or depreciable property.
• Your share of business income from a partnership or an S corporation.

For more details on business and nonbusiness income and deductions, see Pub. 536.

Line 20 - Section 1202 Exclusion

Enter as a positive number any gain excluded under section 1202 on the sale or exchange of qualified small business stock.

Schedule B - NOL Carryover

Complete and file this schedule to determine the NOL deduction for each carryback year and the amount to be carried forward, if not fully absorbed.

If an NOL is more than the modified taxable income for the earliest year to which it is carried, you must file Schedule B to figure the amount of the NOL to be carried to the next tax year. The amount of the carryover is the excess, if any, of the NOL carryback over the modified taxable income for that earlier year. Modified taxable income is the amount on line 8 of Schedule B.

If you carry two or more NOLs to a tax year, figure your modified taxable income by deducting the NOLs in the order in which they were incurred. First, deduct the NOL from the earliest year, then the NOL from the next earliest year, etc. After you deduct each NOL, there will be a new, smaller, modified taxable income to compare to any remaining NOL.

Make the same entries in each column heading as on page 1 of Form 1045 (see Lines 10 Through 28 - Computation of Decrease in Tax on page 2).

Line 2

Do not take into account on this line any NOL carryback from 2001 or later. However, do take into account NOLs that occurred in tax years before 2001 and are otherwise allowable as carrybacks or carryovers.

Note: If your taxable income is shown as zero on your tax return (or as previously adjusted) for any carryback year, refigure it without limiting the result to zero, and enter it on line 2 as a negative number.

Line 3 - Net Capital Loss Deduction

Individuals. Enter as a positive number the amount, if any, shown (or as previously adjusted) on Schedule D (Form 1040), line 18 (line 20 for 1992; line 19 for 1993-96).

Estates and trusts. Enter as a positive number the amount, if any, shown (or as previously adjusted) on Schedule D (Form 1041), line 17 (line 18 for 1991-96).

Line 4 - Section 1202 Exclusion

Enter as a positive number any gain excluded under section 1202 on the sale or exchange of qualified small business stock.

Line 5 - Adjustments to Adjusted Gross Income

If you entered an amount on line 3 or line 4, you must refigure certain income and deductions based on adjusted gross income. These are:

• The special allowance for passive activity losses from rental real estate activities.
• Taxable social security benefits.
• IRA deductions.
• Excludable savings bond interest.
• The exclusion of amounts received under an employer's adoption assistance program.
• The student loan interest deduction.

For purposes of figuring the adjustment to each of these items, your adjusted gross income is increased by the total of the amounts on line 3 and line 4. Do not take into account any NOL carryback from 2001 or later.

Generally, figure the adjustment to each item of income or deduction in the order listed above and, when figuring the adjustment to each subsequent item, increase or decrease adjusted gross income by the total adjustments you figured for the previous items. However, a special rule applies if you received social security benefits and deducted IRA contributions. Use the worksheets in Pub. 590, Individual Retirement Arrangements (IRAs), to refigure your taxable social security benefits and IRA deductions under the special rule.

Enter on line 5 the total adjustments made to the listed items. Attach a computation showing how you figured the adjustments.

Line 6 - Adjustment to Itemized Deductions

Individuals. Skip this line if, for the applicable carryback year:

1. You did not itemize deductions or
2. The amounts on Schedule B, line 3 and line 4, are zero.

Otherwise, complete lines 10 through 34 and enter on line 6 the amount from:

• Line 34 or
• Line 12 of the worksheet on page 6,

whichever applies.

Estates and trusts. Recompute the miscellaneous itemized deductions shown (or as previously adjusted) on Form 1041, line 15b, and any casualty or theft losses shown (or as previously adjusted) on Form 4684, Casualties and Thefts, line 18, by substituting modified adjusted gross income (see below) for the adjusted gross income of the estate or trust. Subtract the recomputed deductions and losses from the deductions and losses previously shown, and enter the difference on line 6.

Modified adjusted gross income for estates and trusts. For purposes of figuring miscellaneous itemized deductions subject to the 2% limit, figure modified adjusted gross income by adding the following amounts to the adjusted gross income previously used to figure these deductions.

1. The total of the amounts from lines 3 through 5 of Form 1045, Schedule B,
2. The exemption amount shown (or as previously adjusted) on Form 1041, line 20 (line 21 for 1997), and
3. The income distribution deduction shown (or as previously adjusted) on Form 1041, line 18.

For purposes of figuring casualty or theft losses, figure modified adjusted gross income by adding the total of the amounts from lines 3 through 5 of Form 1045, Schedule B, to the adjusted gross income previously used to figure these losses.

Line 9 - NOL Carryover

After completing all applicable columns, carry forward to 2002 the amount, if any, on line 9 of the column for the 1st preceding tax year.

Line 22 - Refigured Charitable Contributions

Refigure your charitable contributions using line 20 as your adjusted gross income unless, for any preceding tax year:

• You entered an amount other than zero on line 19 and
• You had any items of income or deductions based on adjusted gross income and listed on page 4 in the instructions for line 5 of
  Schedule B.

If you may not use the amount from line 20 as your adjusted gross income, figure your adjusted gross income as follows.

1. Figure the adjustment to each item of income or deduction in the same manner as explained on page 4 in the instructions for line 5 of Schedule B, except do not take into account any NOL carrybacks when figuring adjusted gross income. Attach a computation showing how you figured the adjustments.
2. Add lines 3, 4, 10, and 19 of Schedule B to the total adjustments you figured in 1 above. Use the result as your adjusted gross income to refigure charitable contributions.

For NOL carryover purposes, you must reduce any charitable contributions carryover to the extent that the NOL carryover on line 9 is increased by any adjustment to charitable contributions.

Line 34

Complete the worksheet on page 6 if line 18, Schedule B, is more than:

• $100,000 for 1991 ($50,000 if married filing separately),
• $105,250 for 1992 ($52,625 if married filing separately),
• $108,450 for 1993 ($54,225 if married filing separately),
• $111,800 for 1994 ($55,900 if married filing separately),
• $114,700 for 1995 ($57,350 if married filing separately),
• $117,950 for 1996 ($58,975 if married filing separately),
• $121,200 for 1997 ($60,600 if married filing separately),
• $124,500 for 1998 ($62,250 if married filing separately),
• $126,600 for 1999 ($63,300 if married filing separately), or
• $128,950 for 2000 ($64,475 if married filing separately).

Only complete a column for each year that meets the above requirements.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You may use Form 1045 to apply under section 6411 for a quick refund of tax for a prior year affected by certain carrybacks. If you file Form 1045, you are required to give us the requested information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Section 6109 requires that you disclose your taxpayer identification number (SSN, ITIN, or EIN). If you do not provide the information requested, we may be unable to process this application.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as stated in section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Internal Revenue Code. For example, we may disclose your tax information to the Department of Justice, to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information which we cannot get in any other way in order to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may also disclose your tax information to Committees of Congress; Federal, state, and local child support agencies; and to other Federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping, 4 hr., 9 min.; Learning about the law or the form, 46 min.; Preparing the form, 6 hr., 45 min.; and Copying, assembling, and sending the form to the IRS, 1 hr., 3 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001.

Do not send the form to this address. Instead, see Where To File on page 1.

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