C is corrent.An individual submits a claim for refund of erroneously paid income taxes on
Form 1040X.
Choice "a" is incorrect. Form 1139 is used for refund of corporate, not
individual, income taxes.
Choice "b" is incorrect. Form 1045 is used for a quick refund of individual
income taxes due to the carry back of a net operating loss, not for refund of
erroneously paid income tax.
Choice "d" is incorrect. Form 843 is used to request a refund of taxes other
than income tax.
