COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Rebates can reduce the purchase price or be sent to customers as cash or credit after the sale has taken place.
When rebates are issued in the form of a check, they are treated the same as cash.
When rebates are issued in the form of a voucher to be used on subsequent purchases with the same retailer or store who provided the rebate, the rebate is not treated as cash and reduces the selling price of the subsequent purchase.