Taxpayers Must File Claims by July 10, 2026 to Preserve Potential IRS Refunds After Court Ruling

Millions of Americans may be due refunds from the IRS but must file claims by July 10 to preserve their rights, the National Taxpayer Advocate said. A federal judge ruled in November that the IRS should have suspended tax filing and payment deadlines during the COVID-19 disaster declaration, which lasted 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.

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, National Taxpayer Advocate Erin Collins said in a blog post.

"However, this relief will not happen automatically.

To protect their rights, most taxpayers must file a claim for refund – generally on or before July 10, 2026," Collins noted. 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.