Form 1139

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Form 1139

A form that a corporation files with the IRS to request a speedy tax refund due to a tax loss carryback or overpayment of taxes due to certain income adjustments.
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Our customers are also seeking ways to reduce the amount of time it takes to prepare Forms 1139 and 1120X because their tax preparation software doesn't analyze the ripple effect that carryback claims have on multiple tax years.
Exhibit: Differences between Forms 1120X or 1040X and Forms 1139 or 1045 Form 1120X or Form 1139 or 1040X 1045 Due date for filing Form must be Form must be filed within the filed within the normal rules for end of the loss the statute of year (e.
Based on the foregoing, if an NOL is carried back using Forms 1139 or 1045, Sec.
He said the IRS Ogden Service Center has geared up to process Forms 1139 (Corporation Application for Tentative Refund) as quickly as possible.
Note: The current versions of Forms 1139 (revised Sept.
The temporary regulations, which are effective for Forms 1139 submitted on or after August 27, 2007, provide that the IRS may credit or reduce the tentative refund by certain unassessed liabilities.