The U.S. IRS has issued temporary procedures to claim quick refunds of the credit for prior year minimum tax liability of corporations and net operating loss deductions, including Q&A.
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Temporary procedures to fax certain Forms 1139 and 1045 due to COVID-19
Fax Form 1139 and Form 1045 to Claim Quick Refunds of the Credit for Prior Year Minimum Tax Liability of Corporations and Net Operating Loss Deductions
In response to the COVID-19 Pandemic and solely to implement the following…