{
  "id": "REF_TENTATIVE_CARRYBACK",
  "name": "Tentative Carryback and Refund Adjustment",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to taxpayers with a net operating loss, net capital loss, or unused business credit who file Form 1139 (corporations) or Form 1045 (individuals) within 12 months of the loss year.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows taxpayers to obtain a quick refund (typically within 90 days) by applying a net operating loss, capital loss, or unused business credit to prior tax years.",
  "irc_reference": "IRC §6411",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}