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(NEXSTAR) – Years after the end of the COVID-19 health emergency, a pandemic-era tax refund may still be up for grabs. The deadline to claim it is Friday, July 10, and taxpayers who miss the time limit will become ineligible.
The refund applies to tens of millions of Americans who paid penalties during the pandemic for failing to file taxes with the IRS on time. A federal court ruled in 2025 that taxpayers weren’t required to file taxes on time or make payments during the pandemic because it was an official disaster period, which should have postponed the filing period.
The court case, Kwong v. U.S., covers a huge group of people; 120 million IRS penalties were levied against tens of millions of taxpayers.
However, repayments and penalty refunds aren’t guaranteed. Taxpayers need to claim a refund by July 10.
Who is eligible for the refund?
To qualify, taxpayers generally must meet one of the following criteria:
- Overpaid interest charged during the disaster period, between Jan 20, 2020, and July 11, 2023.
- Had penalties assessed for failing to file a return on time, pay taxes on time or make estimated tax payments.
- Had interest accruing earlier than it should have or when it should not have accrued at all.
Tax experts say the simplest way for individuals and businesses to preserve their rights is by filing a “protective claim.” Doing so allows the claim to remain valid even if the case remains tied up in court for years.
How can you file a claim?
People will need to fill out Form 843, which can be found on the IRS website, and send it through snail mail, Alyssa Maloof Whatley, a director at Frost Law, told the Associated Press.
Several law firms and accounting firms have published guidance to help taxpayers determine whether they qualify and how to file a claim. The website covidtaxrefunds.com remains active and has received thousands of requests, according to the site.
When will refunds come?
There’s some bad news for taxpayers here: It’s not actually clear whether the refunds will ever come. The case is still being litigated.
Ken Kies, assistant secretary at the Treasury Department, told The Associated Press that the Trump administration believes the case was “wrongly decided because it is a misreading of the plain language of the statute.”
As it stands, tax firms recommend that eligible taxpayers still file a claim before the deadline so that they can receive repayment if the court upholds the current ruling.
The Associated Press contributed to this report.
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