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Application for Tentative Refund
                 1045                                                                                                                                         OMB No. 1545-0098
Form                                                                       See separate instructions.
                                                                                                                                                                  2008
                                                     Do not attach to your income tax return—mail in a separate envelope.
Department of the Treasury
                                                                   For use by individuals, estates, or trusts.
Internal Revenue Service
                 Name(s) shown on return                                                                                            Social security or employer identification number
 Type or print




                 Number, street, and apt. or suite no. If a P.O. box, see page 4 of the instructions.                               Spouse’s social security number (SSN)


                 City, town or post office, state, and ZIP code. If a foreign address, see page 4 of the instructions.              Daytime phone number
                                                                                                                                    (          )
  1                                        a Net operating loss (NOL) (Sch. A, line 25, page 2)          b Unused general business credit          c Net section 1256 contracts loss
                 This application is
                 filed to carry back:
                                               $                                                            $                                      $
 2a For the calendar year 2008, or other tax year                                                                                   b Date tax return was filed
                 beginning                     , 2008, and ending                     , 20

 3               If this application is for an unused credit created by another carryback, enter year of first carryback
 4               If you filed a joint return (or separate return) for some, but not all, of the tax years involved in figuring the carryback, list the
                 years and specify whether joint (J) or separate (S) return for each
                 If SSN for carryback year is different from above, enter a SSN                             and b Year(s)
 5
 6               If you changed your accounting period, give date permission to change was granted
 7               Have you filed a petition in Tax Court for the year(s) to which the carryback is to be applied?                        Yes       No
 8               Is any part of the decrease in tax due to a loss or credit from a tax shelter required to be registered?               Yes       No
 9               If you are carrying back an NOL or net section 1256 contracts loss, did this cause the release of foreign tax credits
                 or the release of other credits due to the release of the foreign tax credit (see page 4 of the instructions)?         Yes       No
                                                                             preceding                                 preceding                           preceding
                 Computation of Decrease in Tax                       tax year ended                            tax year ended                      tax year ended
      (see page 4 of the instructions)                                   Before                After              Before             After             Before              After
Note: If 1a and 1c are blank, skip lines 10 through 15.                 carryback            carryback           carryback         carryback          carryback          carryback

10               NOL deduction after carryback (see
                 page 4 of the instructions)
11               Adjusted gross income
                 Deductions (see page 6 of the instructions)
12
                 Subtract line 12 from line 11
13
                 Exemptions (see page 6 of the instructions)
14
                 Taxable income. Line 13 minus line 14
15
16               Income tax. See page 6 of the
                 instructions and attach an explanation
17               Alternative minimum tax
                 Add lines 16 and 17
18
19               General business credit (see page 7
                 of the instructions)
20               Other credits. Identify
                 Total credits. Add lines 19 and 20
21
                 Subtract line 21 from line 18
22
                 Self-employment tax
23
                 Other taxes
24
                 Total tax. Add lines 22 through 24
25
26               Enter the amount from the “After
                 carryback” column on line 25 for
                 each year
27               Decrease in tax. Line 25 minus line 26
28               Overpayment of tax due to a claim of right adjustment under section 1341(b)(1) (attach computation)
Sign                         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.
Here                             Your signature                                                                                                             Date
Keep a copy of
this application
for your records.                Spouse’s signature. If Form 1045 is filed jointly, both must sign.                                                         Date


                                                                                                                                                            Date
                                 Name
Preparer Other
Than Taxpayer                    Address

                                                                                                                                                                         1045
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice,                                                 Cat. No. 10670A                                  Form          (2008)
see page 11 of the instructions.
2
Form 1045 (2008)                                                                                                               Page

Schedule A—NOL (see page 7 of the instructions)

 1    Enter the amount from your 2008 Form 1040, line 41, or Form 1040NR, line 38, minus any amount
      on Form 8914, line 2. Estates and trusts, enter taxable income increased by the total of the charitable
                                                                                                                1
      deduction, income distribution deduction, and exemption amount
                                                                                     2
 2    Nonbusiness capital losses before limitation. Enter as a positive number
                                                                                     3
 3    Nonbusiness capital gains (without regard to any section 1202 exclusion)
                                                                                     4
 4    If line 2 is more than line 3, enter the difference; otherwise, enter -0-
 5    If line 3 is more than line 2, enter the difference;
                                                              5
      otherwise, enter -0-
                                                                                     6
 6    Nonbusiness deductions (see page 7 of the instructions)
 7    Nonbusiness income other than capital gains
                                                             7
      (see page 8 of the instructions)
                                                                                     8
 8    Add lines 5 and 7
                                                                                                                9
 9    If line 6 is more than line 8, enter the difference; otherwise, enter -0-
10    If line 8 is more than line 6, enter the difference;
      otherwise, enter -0-. But do not enter more than
                                                            10
      line 5
                                                                                     11
      Business capital losses before limitation. Enter as a positive number
11
12    Business capital gains (without regard to any
                                                            12
      section 1202 exclusion)
                                                                                     13
13    Add lines 10 and 12
                                                                                     14
14    Subtract line 13 from line 11. If zero or less, enter -0-
                                                                                     15
15    Add lines 4 and 14
16    Enter the loss, if any, from line 16 of Schedule D (Form 1040). (Estates
      and trusts, enter the loss, if any, from line 15, column (3), of Schedule D
      (Form 1041).) Enter as a positive number. If you do not have a loss on
      that line (and do not have a section 1202 exclusion), skip lines 16 through
                                                                                     16
      21 and enter on line 22 the amount from line 15

                                                                                                                17
17    Section 1202 exclusion. Enter as a positive number
                                                                                     18
18    Subtract line 17 from line 16. If zero or less, enter -0-
19    Enter the loss, if any, from line 21 of Schedule D (Form 1040). (Estates
      and trusts, enter the loss, if any, from line 16 of Schedule D (Form 1041).)
                                                                                    19
      Enter as a positive number
                                                                                    20
20    If line 18 is more than line 19, enter the difference; otherwise, enter -0-
                                                                                                                21
21    If line 19 is more than line 18, enter the difference; otherwise, enter -0-
                                                                                                                22
22    Subtract line 20 from line 15. If zero or less, enter -0-
23    Domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 33 (or
                                                                                                                23
      included on Form 1041, line 15a)
                                                                                                                24
24    NOL deduction for losses from other years. Enter as a positive number
25    NOL. Combine lines 1, 9, 17, and 21 through 24. If the result is less than zero, enter it here and on
                                                                                                                25
      page 1, line 1a. If the result is zero or more, you do not have an NOL
                                                                                                                            1045
                                                                                                                     Form          (2008)
3
Form 1045 (2008)                                                                                           Page

Schedule B—NOL Carryover (see page 8 of the instructions)
Complete one column before going to the
next column. Start with the earliest                    preceding         preceding         preceding
carryback year.                                   tax year ended    tax year ended    tax year ended

 1    NOL deduction (see page 8 of the
      instructions). Enter as a positive number
 2    Taxable income before 2008 NOL
      carryback (see page 8 of the
      instructions). Estates and trusts,
      increase this amount by the sum of
      the charitable deduction and income
      distribution deduction
 3    Net capital loss deduction (see page
      8 of the instructions)
 4    Section 1202 exclusion. Enter as a
      positive number
 5    Domestic      production     activities
      deduction
 6    Adjustment to adjusted gross income
      (see page 8 of the instructions)
 7    Adjustment to itemized deductions
      (see page 8 of the instructions)
 8    Individuals,  enter    deduction    for
      exemptions (minus any amount on
      Form 8914, line 6, for 2006; line 2 for
      2005). Estates and trusts, enter
      exemption amount
 9    Modified taxable income. Combine
      lines 2 through 8. If zero or less,
      enter -0-
      NOL carryover (see page 9 of the
10
      instructions). Subtract line 9 from line
      1. If zero or less, enter -0-
      Adjustment to Itemized
      Deductions (Individuals Only)
      Complete lines 11 through 38 for the
      carryback year(s) for which you
      itemized deductions only if line 3, 4,
      or 5 above is more than zero.
11    Adjusted gross income before 2008
      NOL carryback
12    Add lines 3 through 6 above
13    Modified adjusted gross income. Add
      lines 11 and 12
14    Medical expenses from Sch. A (Form
      1040), line 4 (or as previously adjusted)
15    Medical expenses from Sch. A (Form
      1040), line 1 (or as previously adjusted)
16    Multiply line 13 by 7.5% (.075)
17    Subtract line 16 from line 15. If zero
      or less, enter -0-
18    Subtract line 17 from line 14
19    Qualified     mortgage      insurance
      premiums from Sch. A (Form 1040),
      line 13 (or as previously adjusted)
20    Refigured qualified mortgage insurance
      premiums (see instructions)
21    Subtract line 20 from line 19
                                                                                                        1045
                                                                                                Form           (2008)
4
Form 1045 (2008)                                                                                           Page

Schedule B—NOL Carryover (Continued)
Complete one column before going to the
next column. Start with the earliest                    preceding         preceding         preceding
carryback year.                                   tax year ended    tax year ended    tax year ended
22    Modified adjusted gross income
      from line 13 on page 3
23    Enter as a positive number any NOL
      carryback from a year before 2008
      that was deducted to figure line 11
      on page 3
24    Add lines 22 and 23
25    Charitable contributions from Sch. A
      (Form 1040), line 18 (line 19 for
      2007), or Sch. A (Form 1040NR),
      line 7 (or as previously adjusted)
26    Refigured charitable contributions
      (see page 9 of the instructions)
27    Subtract line 26 from line 25
28    Casualty and theft losses from Form
      4684, line 18 (line 20 for 2005 and
      2006) (or as previously adjusted)
29    Casualty and theft losses from Form
      4684, line 16 (line 18 for 2005 and 2006)
      (or as previously adjusted)
30    Multiply line 22 by 10% (.10)
31    Subtract line 30 from line 29. If zero
      or less, enter -0-
32    Subtract line 31 from line 28
33    Miscellaneous itemized deductions from
      Sch. A (Form 1040), line 26 (line 27 for
      2007), or Sch. A (Form 1040NR), line 15
      (or as previously adjusted)
34    Miscellaneous itemized deductions from
      Sch. A (Form 1040), line 23 (line 24 for
      2007), or Sch. A (Form 1040NR), line 12
      (or as previously adjusted)
35    Multiply line 22 by 2% (.02)
36    Subtract line 35 from line 34. If zero
      or less, enter -0-
37    Subtract line 36 from line 33
38    Complete the worksheet on page 10
      of the instructions if line 22 is more
      than the applicable amount shown
      below (more than one-half that
      amount if married filing separately for
      that year).
         ● $124,500 for 1998.
         ● $126,600 for 1999.
         ● $128,950 for 2000.
         ● $132,950 for 2001.
         ● $137,300 for 2002.
         ● $139,500 for 2003.
         ● $142,700 for 2004.
         ● $145,950 for 2005.
         ● $150,500 for 2006.
         ● $156,400 for 2007.
      Otherwise, combine lines 18, 21, 27,
      32, and 37; enter the result here and
      on line 7 (page 3)
                                                                                                        1045
                                                                                                Form           (2008)

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