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Form 1139, Corporation Application for Tentative Refund

Corporations (other than S corporations) use Form 1139 to apply for a quick refund of taxes from: carryback of a net operating loss, net capital loss, unused general business credit, or an overpayment of tax from a claim of right adjustment.


Current Products

Form 1139

Instructions for Form 1139 (HTML)


Other Items You May Find Useful:

All Revisions for Form 1139

Publication 542, Corporations

Form 1120, U.S. Corporation Income Tax Return

Form 1138, Extension of Time For Payment of Taxes By a Corporation Expecting a Net Operating Loss Carryback

Other Current Products


Comment on Form 1139

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Page Last Reviewed or Updated: 2012-10-18