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 O…