Instructions For Form 1045 - Application For Tentative Refund

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$4,700 for 2002 ($7,850 if married),

Line 38 for 2002,

loss carryback. Include any tax from

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$4,550 for 2001 ($7,600 if married),

Line 37 for 1998 – 2001,

Form 4970, Tax on Accumulation

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$4,400 for 2000 ($7,350 if married),

Line 36 for 1997, or

Distribution of Trusts, and Form 4972,

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$4,300 for 1999 ($7,200 if married),

Line 35 for 1996.

Tax on Lump-Sum Distributions.

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$4,250 for 1998 ($7,100 if married),

Attach any schedule used to figure

If you filed Form 1040A, enter the

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$4,150 for 1997 ($6,900 if married),

your tax or an explanation of the

amount shown (or as previously

method used to figure the tax and, if

adjusted) on:

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$4,000 for 1996 ($6,700 if married).

necessary, a detailed computation.

Line 26 for 2002 – 2005,

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If you used TeleFile for your

For example, write “Tax

Line 24 for 2000 – 2001,

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original return and someone else

Line 23 for 1998 – 1999, or

Computation Worksheet –2004” if this

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could claim you as a dependent on

Line 21 for 1996 – 1997.

is the method used for that year. You

their return, see Form 1040EZ for the

do not need to attach a detailed

If you filed Form 1040EZ and

year in question and complete the

computation of the tax in this case.

checked the “Yes” box on Form

worksheet on the back of that form.

1040EZ, line 5 (for 2005, the “You”

Line 17—Alternative

Next, enter the amount from line E of

box on line 5), enter zero (or the

that worksheet on Form 1045, line 13,

amount from line F (line E for 2005)

Minimum Tax

in the column labeled “Before

of the 1040EZ worksheet if married).

The carryback of an NOL or net

carryback” for the applicable year. If

If you checked the “No” box (for 2005,

section 1256 contracts loss may

no one could claim you as a

you did not check any box), enter:

affect your alternative minimum tax.

dependent, enter the amount listed

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$3,200 for 2005 ($6,400 if married)

Individuals use Form 6251 to figure

above for that year.

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$3,100 for 2004 ($6,200 if married),

this tax. Estates and trusts use

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After carryback. If you itemized

$3,050 for 2003 ($6,100 if married),

Schedule I (Form 1041).

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deductions in the carryback year,

$3,000 for 2002 ($6,000 if married),

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enter in the column labeled “After

The 90% limit on the alternative

$2,900 for 2001 ($5,800 if married),

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carryback” the total of your

tax net operating loss deduction

$2,800 for 2000 ($5,600 if married),

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(ATNOLD) does not apply to the

deductions after refiguring any that

$2,750 for 1999 ($5,500 if married),

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are based on, or limited to a

portion of an ATNOLD attributable to

$2,700 for 1998 ($5,400 if married),

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percentage of, your adjusted gross

qualified GO Zone losses. Instead,

$2,650 for 1997 ($5,300 if married),

income. Use your adjusted gross

the ATNOLD for the tax year is

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income determined after you apply

limited to the sum of:

$2,550 for 1996 ($5,100 if married).

the NOL or net section 1256

1. The smaller of:

If you used TeleFile for your

contracts loss carryback. Amounts

a. The sum of the ATNOL

original return and someone else

you may have to refigure include:

could claim you as a dependent on

carrybacks and carryforwards to the

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Medical expenses,

their return, enter zero if you were

tax year attributable to NOLs other

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Personal casualty and theft losses,

single. If you were married, see Form

than qualified GO Zone losses, or

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Miscellaneous deductions subject

1040EZ for the year in question and

b. 90% of AMTI for the tax year

to the 2% limit, and

complete the worksheet on the back

(figured without regard to the

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Itemized deductions subject to the

of that form. Next, enter the amount

ATNOLD and any domestic

overall limit of section 68.

production activities deduction), plus

from line F of that worksheet on Form

Do not refigure your charitable

1045, line 15, in the column labeled

2. The smaller of:

contributions deduction.

“Before carryback” for the applicable

a. The sum of the ATNOL

If you have an NOL, see Pub. 536

year. If no one could claim you as a

carrybacks to the tax year attributable

for more information and examples.

dependent, enter the amount listed

to qualified GO Zone losses, or

above for that year.

If you did not itemize deductions in

b. AMTI for the tax year (figured

the carryback year, enter your

without regard to the ATNOLD and

After carryback. If your

standard deduction for that year.

any domestic production activities

deduction for personal exemptions in

deduction) reduced by the amount

the carryback year was limited based

Line 14—Exemptions

determined under (1), above.

on your adjusted gross income, enter

in the column labeled “After

Individuals. Enter in the column

carryback” the deduction for personal

Line 19—General

labeled “Before carryback” for each

exemptions refigured using the

applicable carryback year, the

Business Credit

adjusted gross income determined

amount shown (or as previously

after you apply the NOL or net

adjusted) on Form 1040:

Enter in the column labeled “After

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section 1256 contracts loss

Line 42 for 2005,

carryback” for each affected

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carryback.

carryback year the total of the

Line 41 for 2004,

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Estates and trusts. Enter in the

Line 39 for 2003,

recomputed general business credits,

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columns labeled “Before carryback”

Line 40 for 2002,

using Form 3800, 8844, or 6478, or

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and “After carryback” for each

Form 8835, Section B.

Line 38 for 1998 –2001,

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applicable carryback year the amount

Line 37 for 1997, or

If an NOL or net section 1256

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shown (or as previously adjusted) on

Line 36 for 1996.

contracts loss carryback eliminates or

Form 1041, line 20 (line 21 for 1997).

If you filed Form 1040NR, enter

reduces a general business credit in

the amount shown (or as previously

an earlier year, you may be able to

Line 16—Income Tax

adjusted) on:

carry back the released credit 1 year

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Line 39 for 2005,

Refigure your tax for each carryback

(3 years if the credit arose in a tax

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Line 38 for 2004,

year after taking into account the

year beginning before 1998). See

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Line 37 for 2003,

NOL or net section 1256 contracts

section 39 and the instructions for

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Instructions For Form 1045 - Application For Tentative Refund - 2006 Page 5

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