IRS Allows Filing by Fax for Quick Refunds that Report a Net Operating Loss

April 22, 2020

Previously, Forms 1139 and 1045 could be filed only on paper. However, under the IRS’ newly issued guidance, the IRS will accept submissions via fax of eligible refund claims on Forms 1139 and 1045. The claims, however, may be filed for only the following purposes:

  • To carry back a 2018 or 2019 NOL that would be filed on Form 1139 by a corporation; or
  • To carry back a 2018 or 2019 NOL that would be filed on Form 1045 by an individual, estate, or trust; or
  • To elect to claim the AMT credit refund on the 2018 tax return on Form 1139 by a corporation.

Note that these procedures do not apply to any forms other than Forms 1139 or 1045 filed pursuant to the CARES Act. Specifically, taxpayers may not fax Forms 4466, 1120X, 1040X, 843, or any other kind of refund claim. The filing procedures for these other types of refund claims remain the same at this time.

If a corporation has already mailed a hard copy of its Form 1139, or an individual, estate, or trust has already mailed a hard copy of its Form 1045, that same claim can now be re-submitted via fax. All submitted claims will be processed in the order of receipt. Additionally, if a document faxed according to the temporary fax procedures is deemed an ineligible refund claim under the temporary fax procedures, then that claim will be processed after normal operations resume.

The purpose of allowing for submission of these forms via fax is to permit the IRS to make the relief provided in the CARES Act available to taxpayers before IRS processing centers are able to reopen. However, the IRS procedures to process claims will remain the same.

We are ready to assist clients in the preparation and filing of refund claims in order to expedite the receipt of refunds.

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