Delayed Processing for Forms 1139 and 1045

Due to COVID-19, IRS is continuing to experience inventory backlogs and processing times longer than the normal 90-day period for Form 1139, Corporation Application for Tentative Refund, and Form 1045, Application for Tentative Refund.
IRS cannot currently provide a timeframe for processing these forms, but requests that preparers plan for the additional approval time and do not submit duplicate claims. Read the full announcement here.