IRS Giving Preparers Until End of Year to Fax Forms 1045 and 1139 for Refunds

Chris Gaetano
Published Date:
Oct 16, 2020
The IRS will be ending its temporary policies that allowed taxpayers to fax, rather than mail, their Forms 1045 and 1139 to claim tentative tax refunds, reported Accounting Today. The IRS had issued the temporary rule in April due to the outbreak of the pandemic. From that point, the IRS accepted eligible refund claims Form 1139 submitted via fax to 844-249-6236 and eligible refund claims Form 1045 submitted via fax to 844-249-6237.

The IRS added to the end of the FAQ on the matter that the last day to fax an eligible refund claim under these procedures is Dec. 31, 2020. The fax numbers will stop working at midnight that day.  The end of the faxing process is independent of any filing due dates. For example, the last day to file Form 1139 electing to take the 100 percent refundable minimum tax credit in 2018, is Dec. 30, 2020. 

Additionally, if someone files one application for a tentative refund and claims both the net operating loss (NOL) carryback and the minimum tax credit at the same time, that person must file the application by the earliest applicable deadline.

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