Corporations (other than S corporations) use this form to apply for a quick refund of taxes from: 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). Current Revision Form 1139 PDF Instructions for Form 1139 PDF (HTML) Recent Developments Frequently asked questions about carrybacks of NOLs for taxpayers who have had Section 965 inclusions Temporary Procedures To Fax Certain Forms 1139 Due to COVID-19 Fax Form 1139 To Claim Quick Refunds of the Credit for Prior Year Minimum Tax Liability of Corporations and Net Operating Loss Deductions Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 1139 Other Current Products Related About Form 1120, U.S. Corporation Income Tax Return About Form 1120-X, Amended U.S. Corporation Income Tax Return About Form 2848, Power of Attorney and Declaration of Representative About Form 4626, Alternative Minimum Tax - Corporations
