Form 1045 Application for Tentative Refund
Before you fill in this form, read the separate instructions.
OMB No. 1545-0098
Department of the Treasury
Internal Revenue Service
Do not attach to your income tax return—mail in a separate envelope.
For use by individuals, estates, or trusts.
97
Name (and name of spouse if filing jointly) Social security or employer identification number
Please type or print
Number, street, and apt. or suite no. If you have a P.O. box or a foreign address, see the instructions. Spouse’s social security number
City, town or post office, state, and ZIP code Telephone no. (optional)
( )
a Net operating loss (from Schedule A, page 2, line 25) b Unused general business credit
1 This application is filed to carry back: $ $
2a For the calendar year 1997, or other tax year b Date tax return was filed
beginning , 1997, ending , 19 .
3 If this application is for an unused credit created by another carryback, give year of the 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
5 If social security number for carryback year is different from above, enter a SSN and b Year(s)
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 Does this carryback include a loss or credit from a tax shelter required to be registered? Yes No
9 If you are carrying back a net operating loss, did this cause the release of foreign tax credits or the
release of other credits because of the release of the foreign tax credit? See instructions Yes No
3rd preceding tax 2nd preceding tax 1st preceding tax
Computation of Decrease in Tax year ended year ended year ended
Note: If 1a is blank, skip lines 10 through 16. (a) Before (b) After (c) Before (d) After (e) Before (f) After
carryback carryback carryback carryback carryback carryback
10 Adjusted gross income from tax return
or as previously adjusted
11 Net operating loss deduction after
carryback. See instructions
12 Subtract line 11 from line 10
13 Deductions. See instructions
14 Subtract line 13 from line 12
15 Exemptions
16 Taxable income. Line 14 minus line 15
17 Income tax. See instructions—attach
explanation
18 General business credit
19 Other credits. Identify
20 Total credits. Add lines 18 and 19
21 Subtract line 20 from line 17
22 Recapture taxes
23 Alternative minimum tax
24 Self-employment tax
25 Other taxes
26 Total tax liability. Add lines 21 through 25
27 Enter amount from line 26, cols. (b),
(d), and (f)
28 Decrease in tax. Line 26 minus line 27
29 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
Name Date
Preparer Other
Than Taxpayer Address
For Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 10670A Form 1045 (1997)
Form 1045 (1997) Page 2
Schedule A—Net Operating Loss (NOL). See instructions.
1 Adjusted gross income from 1997 Form 1040, line 33. Estates and trusts, skip lines 1 and 2 1
2 Deductions (individuals only):
a Enter amount from your 1997 Form 1040, line 35 2a
b Enter your deduction for exemptions from 1997 Form 1040, line 37 2b
c Add lines 2a and 2b 2c ( )
3 Combine lines 1 and 2c. Estates and trusts, enter taxable income 3
Note: If line 3 is zero or more, do not complete rest of schedule. You do not have a net operating loss.
Adjustments:
4 Deduction for exemptions from line 2b above. Estates and trusts, enter
exemption amount from tax return 4
5 Total nonbusiness capital losses before
limitation. Enter as a positive number 5
6 Total nonbusiness capital gains 6
7 If line 5 is more than line 6, enter difference;
otherwise, enter -0- 7
8 If line 6 is more than line 5, enter difference;
otherwise, enter -0- 8
9 Nonbusiness deductions. See instructions 9
10 Nonbusiness income other than capital gains.
See instructions 10
11 Add lines 8 and 10 11
12 If line 9 is more than line 11, enter difference; otherwise, enter -0- 12
13 If line 11 is more than line 9, enter difference;
otherwise, enter -0-. Do not enter more than line 8 13
14 Total business capital losses before limitation. Enter
as a positive number 14
15 Total business capital gains 15
16 Add lines 13 and 15 16
17 If line 14 is more than line 16, enter difference;
otherwise, enter -0- 17
18 Add lines 7 and 17 18
19 Enter the loss, if any, from line 17 of Schedule
D (Form 1040). (Estates and trusts, enter the
loss, if any, from line 16, column (3), of Schedule
D (Form 1041).) Enter as a positive number. If
you do not have a loss on that line, skip lines
19 through 21 and enter on line 22 the amount
from line 18 19
20 Enter the loss from line 18 of Schedule D (Form
1040). (Estates and trusts, enter the loss from
line 17 of Schedule D (Form 1041).) Enter as a
positive number 20
21 Subtract line 20 from line 19 21
22 Subtract line 21 from line 18. If zero or less, enter -0- 22
23 Net operating loss deduction for losses from other years. Enter as a positive
number 23
24 Add lines 4, 12, 22, and 23 24
25 Net operating loss. Combine lines 3 and 24. If the combined amount is less than zero, enter it
here and on page 1, line 1a. If the combined amount is zero or more, you do not have a net
operating loss 25
Form 1045 (1997) Page 3
Schedule B—Net Operating Loss Carryover. See instructions.
Complete one column before going to the (a) 3rd preceding tax (b) 2nd preceding tax (c) 1st preceding tax
next column. year ended year ended year ended
1 Net operating loss deduction. In
column (a), enter as a positive
number the net operating loss from
Schedule A, line 25. In columns (b)
and (c), enter amounts from line 8
below, columns (a) and (b),
respectively
2 Taxable income from tax return (or as
previously adjusted) before 1997
NOL carryback. (For individuals, if
line 37 of Form 1040 is zero, subtract
line 36 (Form 1040) from line 35
(Form 1040), and enter the difference
as a negative number
3 Net capital loss deduction from Sch.
D (Form 1040), line 19, or from Sch.
D (Form 1041), line 18. Enter as a
positive number
4 Adjustments to adjusted gross
income. See instructions
5 Adjustment to itemized deductions.
See instructions
6 Deduction for exemptions from tax
return (or as previously adjusted).
Estates and trusts, enter exemption
amount
7 Modified taxable income. Combine
lines 2 through 6. If zero or less,
enter -0-
8 Net operating loss carryover.
Subtract line 7 from line 1. If zero or
less, enter -0-. See instructions
Adjustment to Itemized
Deductions (Individuals Only)
Complete lines 9 through 33 ONLY if,
for any of the 3 preceding years, you
itemized deductions.
9 Adjusted gross income per return (or
as previously adjusted) before 1997
NOL carryback
10 Add lines 3 and 4 above
11 Modified adjusted gross income. Add
lines 9 and 10
12 Medical expenses from Sch. A (Form
1040), line 1
13 Multiply line 11 by .075
14 Subtract line 13 from line 12. If zero
or less, enter -0-
15 Medical expenses from Sch. A (Form
1040), line 4 (or as previously adjusted)
16 Subtract line 14 from line 15
Form 1045 (1997) Page 4
Schedule B—Net Operating Loss Carryover ( Continued)
Complete one column before going to the (a) 3rd preceding tax (b) 2nd preceding tax (c) 1st preceding tax
next column. year ended year ended year ended
17 Modified adjusted gross income from
line 11
18 Enter as a positive number any NOL
carryback from a year before 1997
that was deducted in figuring line 9
on page 3
19 Add lines 17 and 18
20 Refigure your charitable
contributions using line 19 as your
adjusted gross income. See
instructions
21 Charitable contributions from Sch. A
(Form 1040), line 18
22 Subtract line 20 from line 21
23 Casualty and theft losses from Form
4684, line 16
24 Multiply line 11 by .10
25 Subtract line 24 from line 23. If zero
or less, enter -0-
26 Casualty and theft losses from Form
4684, line 18 (or as previously
adjusted)
27 Subtract line 25 from line 26
28 Miscellaneous itemized deductions
from Sch. A (Form 1040), line 23
29 Multiply line 11 by .02
30 Subtract line 29 from line 28. If zero
or less, enter -0-
31 Miscellaneous itemized deductions
from Sch. A (Form 1040), line 26 (or
as previously adjusted)
32 Subtract line 30 from line 31
33 Combine lines 16, 22, 27, and 32. If
line 11 is more than $111,800 for
1994 ($55,900 if married filing
separately), more than $114,700 for
1995 ($57,350 if married filing
separately), or more than $117,950
for 1996 ($58,975 if married filing
separately), complete the worksheet
on page 4 of the instructions.
Otherwise, enter the amount from
this line on line 5 (page 3)