You may submit an amended return to request late filing relief if you failed to file a document that’s permitted or required under the dual consolidated loss rules. Who Qualifies U.S. corporations who are subject to the dual consolidated loss rules and didn’t file permitted or required documents on time due to reasonable cause may request late filing relief. For details, see Treasury Regulation 1.1503(d)-1(d)(1). How to Request Relief To request relief: 1. Complete an amended return for each tax year that you’re requesting relief and include: Information missing when you filed your original return. Your written statement for reasonable cause, explaining your failure to comply on time. 2. File the amended return as you filed the original return: If you mailed the original return, send the amended return to the IRS Service Center where you originally filed. If you e-filed the original return, you must e-file the amended return. If you can't e-file because we don't accept the tax year for your return, mail the amended return. The mailing addresses for amended returns are in instructions for Form 1040-X and Form 1120. Don't include the original tax return. 3. Send a copy of the amended return based on your situation: If you're not under examination, eFax a copy of the amended return to the Director of Field Operations, Large Business & International or the Area Director, Field Examination, Small Business/Self-Employed at 855-582-4842. If you're under examination for any tax year, give a copy of the amended return to the IRS employee doing the audit.