Claim This Tax Refund Today — Before It’s Too Late

If the IRS charged you penalties or interest during the COVID-19 pandemic, check your tax records today. You may be eligible for a refund if you paid those charges. Or, if you haven’t paid the penalties or interest yet, you can ask the IRS to remove them.

The IRS won’t act on its own — you have to file a claim. For most taxpayers who qualify, the National Taxpayer Advocate says the deadline to act is Friday, July 10, 2026. The National Taxpayer Advocate is the head of the Taxpayer Advocate Service, an independent office inside the IRS that helps taxpayers resolve problems with the agency.

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The refunds stem from an ongoing court battle over how the IRS handled tax deadlines during COVID-19’s peak years. In Kwong v. United States, a federal claims court said the pandemic qualified as a federally declared disaster under the tax code. Disaster rules can give taxpayers more time to file returns, make payments or claim refunds.

The court said that, because of the COVID-19 emergency, certain tax deadlines should have been extended to July 10, 2023. If the ruling stands, some taxpayers who were charged penalties or interest for filing or paying late before that date may have been charged incorrectly.

Because the IRS disagrees and is challenging the ruling, filing what is known as a protective claim does not guarantee a refund. As the National Taxpayer Advocate puts it, “A protective claim allows you to preserve your right to a refund while the law is still uncertain.” But filing before midnight on July 10 protects your right to one if taxpayers win.

What to do next

Review your tax records if any of the following happened during the COVID-19 disaster relief period:

• You filed a return and the IRS charged penalties or interest.
• You paid, or still owe, penalties or interest for filing or paying late.
• You filed a late international information return.
• You think you missed a refund, refundable credit, withholding credit, estimated tax payment credit or other tax benefit for tax years affected by the COVID-19 postponement period.

Start with your IRS tax account transcript. It shows account activity such as penalties, interest, payments and refunds. You do not need to understand every line. Look for penalties, interest, payments or refund activity from Jan. 20, 2020 through July 10, 2023.

The fastest way to review your transcript and other tax records is through an IRS online account. If you do not have an account, have a photo ID ready. The IRS says new users must verify their identity before they can view their records.

How to file a claim

To request a refund or penalty relief, you can submit IRS Form 843 online. You do not need to know the exact refund amount to file a claim.

Business taxpayers and individuals who do not wish to use the online option can file a paper Form 843. The IRS says to write “Kwong vs. United States” across the top of the form and mail it to:

Internal Revenue Service

1973 N Rulon White Blvd.

Ogden, UT 84201

If you mail the form, keep copies of everything. The National Taxpayer Advocate says taxpayers should consider using certified mail or another mailing method that proves the form was sent on time.