Form 1139, Corporation Application for Tentative Refund

Corporations (other than S corporations) use this form to apply for a quick refund of taxes from:

Form 1139

None at this time.

• the carryback of a net operating loss (or a loss from operations of a life insurance company),
• the carryback of a net capital loss,
• the carryback of an unused general business credit, or 
• an overpayment of tax from a claim of right adjustment under section 1341(b)(1).