IRS Statement on filing certain corporate refund claims


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Updated April 13, 2020

The IRS is aware that there are questions from practitioners and taxpayers on the filing of corporate and/or individual refund claims that may be available under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The IRS is currently exploring available options and expects to issue filing instructions in the coming days. The IRS recommends that taxpayers await further instruction before utilizing traditional processes. Additional information will be posted to

In response to the COVID-19 Pandemic and solely to implement the provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), until further notice, the IRS is implementing temporary procedures for the fax submission of certain Form 1139 and Form 1045.