These are the instructions for 1139 Corporation Application for Tentative Refund.
Corporations (other than S corporations) file Form 1139 to apply for a quick refund of taxes from:
The carryback of a net operating loss, net capital loss, or unused general business credit (GBC) or an
An overpayment of tax due to a claim of right adjustment under section 1341(b)(1).
File Form 1139 with the Internal Revenue Service where the corporation files its income tax return.