An individual taxpayer has generated a net operating loss in 2016.He would like to receive a quick refund by filing a carryback claim on Form 1045.To obtain the quick refund,the taxpayer must file Form 1045 within 90 days after April 15,2017.

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The taxpayer must file Form 1045 within one year after the end of the tax year in which the net operating loss occurred, not within 90 days after April 15.

An Individual Taxpayer Has Generated a Net Operating Loss in 2016.He