Choice "D" is correct. An individual submits a claim for refund of erroneously paid income taxes on Form 1040X.
Choice "c" is incorrect. Form 1139 is used for refund of corporate, not individual, income taxes.
Choice "a" 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 "b" is incorrect. Form 843 is used to request a refund of taxes other than income tax.
