If you carry back your NOL, you can use Form 1045, Application for Tentative Refund, or Form 1040X Amended U.
Incorrect "before carryback" figures on Form 1045 or Form 1040X
If the information provided does not do so, Form 8275, Disclosure Statement, or Form 8275-R, Regulation Disclosure Statement, must be used to adequately disclose the item (see Part II of the instructions for those forms).
In these instances, the IRS will not be reasonably apprised of the potential controversy by the amount disclosed; the taxpayer must use Form 8275 or Form 8275-R regarding that portion of the item.
6104 disclosure rules, information furnished on any Form 990 series (exempt organizations) or Form
For example, organizations with gross receipts less than $100,000 and assets under $250,000 may file Form 990EZ; organizations with gross receipts under $25,000 are not required to file Form 990 or Form 990EZ.
A political organization that fails to file Form 1120-POL or Form 990, or fails to include required information on those returns, is subject to a penalty of $20 per day for every day such failure continues.
If flexibility in fling refund claims is important, Form 4549 or Form
870 (or the equivalent form in a non-income tax situation) should be used if the taxpayer wants to file a refund suit.
Disclosure may be made on Form 8275, Disclosure Statement, or Form 8275-R, Regulation Disclosure Statement; alternatively, in certain circumstances disclosure is considered to have been made on the return with respect to items specifically listed in Rev.
Such disclosure will not constitute adequate disclosure to avoid imposition of the penalty for disregard of the rules or regulations (such disclosure must be made on either Form 8275 or Form 8275-R) or substantial valuation misstatements.