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July 1, 2020

Deadline extended to July 15 for taxpayers to file Forms 1139 and 1045 to claim NOL carrybacks and AMT credits

The IRS has added two FAQs that extend to July 15 the June 30 extended filing deadline for filing Forms 1139 (refunds for corporations) and 1045 (refunds for individuals, estates, and trusts) to claim a refund under the Coronavirus Aid, Relief and Economic Security Act for 2018 losses and alternative minimum tax credits.

FAQs 19 and 20 were added June 29, 2020, and provide that the original filing relief provided under Notice 2020-26 is extended to July 15, 2020, under Notice 2020-23. See Tax Alerts 2020-0969 and 2020-0961 for a detailed discussion of the Notices.


Contact Information
For additional information concerning this Alert, please contact:
Tax Policy and Controversy
   • John DiIorio (
   • Karen Wells (
Global Compliance and Reporting
   • Ellen Berger (
   • Whitney Bowers (