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Tens of Millions of Taxpayers May Be Eligible for Refunds
If you were charged late-filing or late-payment penalties by the Internal Revenue Service during the COVID-19 pandemic, you may be eligible for penalty relief or a refund. A recent federal court ruling found that federal tax deadlines were legally suspended between January 20, 2020, and July 10, 2023. This means the Internal Revenue Service may have incorrectly assessed penalties and interest during this period.
Federal Tax Penalty Refund Opportunities
You may qualify to have pandemic-era penalties removed or refunded if the IRS assessed the charges during the COVID-19 disaster period (Jan. 20, 2020 – July 10, 2023).
- Eligible Penalties: Failure-to-file, failure-to-pay, and estimated-tax penalties may qualify.
- Underpayment Interest: You can potentially get refunds for underpayment interest that accrued during this time.
- Who Qualifies: Individuals, small businesses, estates, and trusts.
How to Request a Refund
Because the IRS is appealing the federal court ruling, refunds are not issued automatically. Taxpayers must take specific actions to protect their refund rights.
- Protective Claims: You generally must file an IRS Form 843 to request a refund or abatement.
- Filing Deadline: Protective refund claims must be filed before the statute of limitations runs out on July 10, 2026.
- Review Transcripts: Pull your tax records on the IRS Account or contact a tax professional to see if you carried a balance that resulted in interest and penalties.
Automatic 2019 and 2020 Penalty Relief
Aside from the recent court ruling, the IRS also provided automatic penalty relief for specific 2019 and 2020 tax returns.
- Notice 2022-36: This relief primarily applies to the failure-to-file penalty for eligible income tax returns.
- Refunds Issued: The IRS has previously issued billions in automatic refunds to taxpayers who already paid these specific late-filing penalties
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