ERC Disallowance Form 907 Extension: New IRS Streamlined Process 2026
What is the new ERC disallowance Form 907 extension process? The IRS announced on April 27, 2026 (IR-2026-58) a streamlined way for taxpayers facing the 2-year refund-suit deadline after an Employee Retention Credit disallowance (Letter 105-C or 106-C) to submit Form 907 via the IRS Document Upload Tool — extending administrative review time and preserving…