Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 1139: Corporation Application for Tentative Refund
IRS Form 1139 is the Corporation Application for Tentative Refund. It lets a non‑S corporation request a quick refund of taxes from an NOL, net capital loss, unused credit, claim‑of‑right overpayment, or a specific election, and must be filed within 12 months of the loss year’s end.
Need help with Form 1139?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 1139.
Start filling →Form Overview
IRS Form 1139 - Corporation Application for Tentative Refund
IRS Form 1139 is the Corporation Application for Tentative Refund. It lets a non‑S corporation request a quick refund of taxes from an NOL, net capital loss, unused credit, claim‑of‑right overpayment, or a specific election, and must be filed within 12 months of the loss year’s end.
Risk Radar
Scan points- 1Missing the 12‑month filing deadline can trigger penalties under section 6662.
- 2Failing to attach the first two pages of the corporation’s income tax return.
- 3Omitting schedules that generated the carryback (e.g., Schedule D, Form 3800).
- 4Not including any applicable election statement.
- 5Leaving line 11 or line 12 blank when a loss or credit exists.
Plain English
Form 1139 lets a corporation ask the IRS for an early refund when it has a net operating loss, capital loss, unused credit, or an overpayment from a claim‑of‑right. The corporation supplies the loss year, the amount to carry back, and any adjustments, then signs and sends it.
Submission Date
- Filing date: 2025-12-08 14:27:21
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a corporation (not an S corporation) seeks a tentative refund of taxes from a carryback of an NOL, net capital loss, unused general business credit, claim‑of‑right overpayment, or the election under section 53(e)(5).
- Do not use it when a tax‑exempt organization is claiming a refund of taxes reported on Form 990‑T.
- Check Form 8453‑TR instead when e‑filing the corporation’s application.
Form selector
Use this form or another form?
Corporation wants to waive NOL carryback period
Election is made on Schedule K, line 11 of the corporation’s income tax return
✓ Confirm the corporation’s return is filed by its due date, including extensions
Corporation wants to e‑file the application
New form required for electronic filing of the application
✓ Ensure the form is completed and attached to the e‑file
Corporation claims unused general business credit
Credit must be refigured on Form 3800 for the carryback year
✓ Attach a copy of the appropriate credit form for the tax year the credit arose
Deadline or filing window
The filing window opens when a corporation incurs an NOL, net capital loss, unused credit, or claim‑of‑right overpayment. The form must be submitted within 12 months after that tax year ends. An additional extension is available if Form 1138 was filed, allowing filing by the last day of the month that includes the return’s due date (including extensions).
Checklist
What you need before filling it out
Line 2d (Resubmission checkbox)
Copy of IRS correspondence · IRS notice or letter
Direct deposit lines 30a‑c
Bank routing and account numbers · Corporate banking records
Reason for filing – Net operating loss (NOL)
Computation of NOL · Corporation’s tax return schedules
Unused general business credit (line 1c)
Copy of credit form for the year credit arose · Form 3800 or applicable credit form
Signature of officer
Officer’s name, title, date · Form 1139 signature block
Before you submit
- 1Verify the revision date on the form reads December 2025.
- 2Check the box on line 2d and attach IRS correspondence if resubmitting.
- 3Complete direct deposit information on lines 30a‑30c if using direct deposit.
- 4Attach the first two pages of the corporation’s income tax return.
- 5Attach all schedules that generate the carryback (e.g., Schedule D, Form 3800).
- 6Attach any Forms 8886 related to reportable transactions.
- 7Include any applicable election statements.
- 8Sign and date the officer signature block.
- 9Ensure the title of the signing officer is entered.
- 10If e‑filing, complete Form 8453‑TR and attach it.
How to file this form
- 1Complete Form 1139 with all required information and attachments.
- 2Attach copies of the corporation’s tax return pages and related schedules.
- 3File Form 1139 with the IRS Center where the corporation files its income tax return (or e‑file using Form 8453‑TR).
- 4Retain a copy of the completed Form 1139 and all attachments for your records.
- 5Obtain a mailing receipt or e‑file confirmation as proof of filing.
Known limitations
- 1Not for S corporations.
- 2Not for tax‑exempt organizations claiming a refund of taxes reported on Form 990‑T.
- 3Not for net capital losses that would create an NOL in the carryback year.
Field map
Compact field-by-field guide
Entity Info
2 items
Full legal name of the corporation and its Employer Identification Number.
Current mailing address and date of incorporation.
Income
3 items
Total revenue from business operations before deducting costs.
Direct costs attributable to producing goods sold by the corporation.
Gross receipts minus cost of goods sold and returns/allowances.
Deductions
1 items
Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.
Tax
2 items
Total income minus total deductions.
Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.
Signatures
1 items
An authorized corporate officer must sign and date the return.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 1139 (Rev. December 2025) is the current edition; the instructions direct users to www.irs.gov/Form1139 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025 on the form
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm an officer signs and dates the form
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1139 and all attachments for at least three years.
- 2Monitor IRS correspondence for refund status.
- 3Expect a refund notice or direct deposit within the statutory processing time.
- 4If a mistake is discovered, file an amended Form 1139 with corrected information.
- 5Retain any IRS acknowledgment or acceptance notice.
Sources
- SRCInstructions p.1 — revision date is December 2025.
- SRCInstructions p.1 — purpose includes NOL, net capital loss, unused general business credit, claim‑of‑right overpayment, election under section 53(e)(5).
- SRCInstructions p.1 — applicable to corporations other than S corporations.
- SRCInstructions p.1 — tax‑exempt organizations should see Form 990‑T instructions.
- SRCInstructions p.1 — new line 2d for resubmitting Form 1139; attach IRS correspondence.
- SRCInstructions p.2 — file Form 1139 with the IRS Center where the corporation files its income tax return; do not file with the return.
- SRCInstructions p.2 — use Form 8453‑TR for e‑filing.
- SRCInstructions p.2 — attach first two pages of tax return and all other forms/schedules that generate a carryback.
- SRCInstructions p.3 — unused general business credit can be carried back 1 year; attach appropriate credit form and refigure on Form 3800.
Common confusion points
Do I need to file Form 1139 with my corporate tax return?
Source says Form 1139 must be filed separately, not with the return.
→ Confirm you are filing Form 1139 separately to the IRS Center.
Can I use direct deposit if my corporation has no U.S. bank account?
Direct deposit requires access to U.S. banking services.
→ Verify the corporation has a U.S. bank account before completing lines 30a‑c.
What if the corporation is an S corporation?
Form 1139 is for corporations other than S corporations.
→ Confirm the corporation is not an S corporation.
How long do I have to file the tentative refund?
Filing deadline is not provided in the instructions.
→ Not stated in the official source — verify on the agency site.
Do I need to attach the corporation’s entire tax return?
Only the first two pages and relevant schedules are required.
→ Attach only the first two pages of the return and any schedules that generate the carryback.
Is a consolidated return required?
Instructions note it was not required to join a consolidated return.
→ Confirm you are not required to file with a consolidated return.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 990‑T — tax‑exempt organizations must use this form to claim refunds instead of Form 1139.
Questions about IRS Form 1139
What is IRS Form 1139 used for?
Form 1139 lets a corporation ask the IRS for an early refund when it has a net operating loss, capital loss, unused credit, or an overpayment from a claim‑of‑right. The corporation supplies the loss year, the amount to carry back, and any adjustments, then signs and sends it.
Who must file IRS Form 1139?
A corporation (other than an S corporation) must file IRS Form 1139.
What information does IRS Form 1139 require?
Form 1139 collects the loss year, carryback periods, taxable income (line 11), capital loss carryback (line 12), and any adjustments (lines 16‑26), plus required attachments such as the first two pages of the tax return and related schedules.
When is IRS Form 1139 due?
Form 1139 must be filed within 12 months of the end of the tax year in which the loss, credit, or claim of right arose. If the corporation filed Form 1138, it may file by the last day of the month that includes the return’s due date (including extensions).
Where do I file IRS Form 1139?
Send Form 1139 to the IRS Service Center where the corporation files its income tax return; do not file it with the corporation’s tax return. The application can also be e‑filed using Form 8453‑TR.
How do I complete IRS Form 1139?
First, complete the loss‑year section and enter the carryback periods, then fill taxable income on line 11, capital loss on line 12, and any adjustments on lines 16‑26. Attach the first two pages of the corporate return, all related schedules, Forms 8886 if used, and any election statements. Sign the officer block and, if applicable, the paid‑preparer block. File the paper form to the appropriate IRS Center or e‑file using Form 8453‑TR.
What happens if IRS Form 1139 is filed incorrectly?
If the IRS later finds the claimed deductions or credits were overstated, the corporation may be assessed penalties under section 6662, and a refund payment does not confirm the application’s correctness.
Do I need to file Form 1139 with my corporate tax return?
Source says Form 1139 must be filed separately, not with the return. Confirm you are filing Form 1139 separately to the IRS Center.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.