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Federal Corporation Application for Tentative Refund
with TurboTaxExtracted from PDF file 2023-federal-form-1139.pdf, last modified November 2018Corporation Application for Tentative Refund
1139 Corporation Application for Tentative Refund Form (Rev. October 2018) Department of the Treasury Internal Revenue Service ▶ Go to www.irs.gov/Form1139 for instructions and the latest information. Do not file with the corporation’s income tax return—file separately. ▶ Keep a copy of this application for your records. OMB No. 1545-0123 ▶ Name Employer identification number Number, street, and room or suite no. If a P.O. box, see instructions. Date of incorporation City or town, state, and ZIP code Daytime phone number 1 Reason(s) for filing. See instructions— attach computation a Net operating loss (NOL) . . ▶ $ b Net capital loss . . . . ▶ $ a Tax year ended Return for year of loss, unused credit, or 2 overpayment under section 1341(b)(1) c Unused general business credit ▶ $ d Other . . $ b Date tax return filed c Service center where filed ▶ ▶ 3 If this application is for an unused credit created by another carryback, enter ending date for the tax year of the first carryback ▶ 4 Did a loss result in the release of a foreign tax credit, or is the corporation carrying back a general business credit that was released because of the release of a foreign tax credit (see instructions)? If “Yes,” the corporation must file an amended return to carry back the released credits . . . . . . . . . . . . . . . . . . . . 5a b Yes Yes Was a consolidated return filed for any carryback year or did the corporation join a consolidated group (see instructions)? If “Yes,” enter the tax year ending date and the name of the common parent and its EIN, if different from above (see instructions) ▶ 6a b If Form 1138 has been filed, was an extension of time granted for filing the return for the tax year of the NOL? . If “Yes,” enter the date to which extension was granted ▶ c Enter the date Form 1138 was filed . d . Unpaid tax for which Form 1138 is in effect . . . . . . . . . . . . . . . . . If the corporation changed its accounting period, enter the date permission to change was granted . . . . . . . . . ▶ 8 If this is an application for a dissolved corporation, enter date of dissolution . . . . . ▶ Has the corporation filed a petition in Tax Court for the year or years to which the carryback is to be applied? . . . 9 10 . . . . . . preceding tax year ended ▶ (a) Before (b) After carryback carryback Note: If only filing for an unused general business credit (line 1c), skip lines 11 through 15. tax year ended ▶ (c) Before (d) After carryback carryback Taxable income from tax return . . . . Capital loss carryback (see instructions) Subtract line 12 from line 11 . . . . . NOL deduction (see instructions) . . . Taxable income. Subtract line 14 from line 13 Income tax . . . . . . . . . Alternative minimum tax . . . . . . Base erosion minimum tax (Attach Form 8991) Add lines 16 through 18 . . . . . . General business credit (see instructions) Other credits (see instructions) . . . . Total credits. Add lines 20 and 21 . . . Subtract line 22 from line 19 . . . . . Personal holding company tax (Sch. PH (Form 1120)) Other taxes (see instructions) . . . . Total tax liability. Add lines 23 through 25 28 29 Decrease in tax. Subtract line 27 from line 26 Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation) Yes No preceding tax year ended ▶ (e) Before (f) After carryback carryback . . Signature of officer Print/Type preparer’s name Preparer’s signature ▲ ▲ Paid Preparer Use Only No . . . . . . Under penalties of perjury, I declare that I have examined this application and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. ▲ Sign Here . Yes $ preceding 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Enter amount from “After carryback” column on line 26 for each year . . No ▶ Is any part of the decrease in tax due to a loss or credit resulting from a reportable transaction required to be disclosed? If “Yes,” attach Form 8886 . . . . . . . . . . . . . . . . . . . . . . . . Computation of Decrease in Tax See instructions. Yes ▶ 7 . No No Date Date Title Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11170F PTIN ▶ Form 1139 (Rev. 10-2018)
Form 1139 (Rev. October 2018)
More about the Federal Form 1139 Corporate Income Tax Tax Return TY 2023
We last updated the Corporation Application for Tentative Refund in February 2024, so this is the latest version of Form 1139, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1139 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1139 from the Internal Revenue Service in February 2024.
Form 1139 is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 1139
We have a total of twelve past-year versions of Form 1139 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 1139
Form 1139 (Rev. October 2018)
2022 Form 1139
Form 1139 (Rev. October 2018)
2021 Form 1139
Form 1139 (Rev. October 2018)
2020 Form 1139
Form 1139 (Rev. October 2018)
2019 Form 1139
Form 1139 (Rev. October 2018)
2018 Form 1139
Form 1139 (Rev. October 2018)
2017 Form 1139
Form 1139 (Rev. November 2014)
2016 Form 1139
Form 1139 (Rev. November 2014)
2015 Form 1139
Form 1139 (Rev. November 2014)
2014 Form 1139
Form 1139 (Rev. November 2014)
2012 Form 1139
Form 1139 (Rev. August 2006)
2011 Form 1139
Form 1139 (Rev. August 2006)
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