In response to the COVID-19 Pandemic and solely to implement certain provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), until further notice, the IRS is implementing temporary procedures to submit Form 8827 along with Form 1139 to claim 100% of the refundable prior year minimum tax credit for 2018. See Temporary Procedures to Fax Certain Forms 1139 and 1045 Due to COVID-19.
