IRS Extends Deadline for COVID Refund Claims to July 10

A federal judge ruled in November that the IRS should have suspended tax filing and payment deadlines during the COVID-19 disaster declaration that ran from January 20, 2020, through May 11, 2023. IRS rules granted taxpayers an additional 60 days after the declaration ended, extending the filing deadline to July 10, 2023.

The National Taxpayer Advocate said millions of Americans may be due refunds but must file claims by July 10 to preserve their rights. Taxpayers generally have three years after filing a return or two years after paying a tax, penalty or interest bill to claim a refund.

Because the court extended the filing deadline to July 10, 2023, affected taxpayers now have until July 10, 2026, to request a refund or file a protective claim.

Taxpayers who filed a return during the disaster relief period and were assessed penalties or interest, paid or still owe such charges for late filing or payment, filed international information returns late, or believe they missed a refund, refundable credit, withholding credit, estimated tax payment credit or another tax benefit may be eligible.

Taxpayers seeking refunds for penalties or interest paid during the period should file Form 843, Claim for Refund and Request for Abatement, and write "Protective Refund Claim Pursuant to Kwong Case" across the top. Those seeking to change income, deductions, credits, filing status or other items should file an original or amended return using Form 1040-X.

The National Taxpayer Advocate wrote that the law "remains unsettled" because the federal court ruling could be challenged. Officials expect the Department of Justice to appeal the decision. "Filing a claim does not guarantee relief. But missing the deadline may permanently prevent taxpayers from receiving a refund to which they may be entitled," the National Taxpayer Advocate said.