COVID-era internal revenue service (IRS) refund: Who qualifies, how to claim it?

Tens of millions of Americans are eligible for major tax refunds or penalty abatements linked to the COVID-19 pandemic.

But the deadline to file a claim is approaching. The National Taxpayer Advocate (NTA) is seeking urgent warning that the deadline to act is July 10, 2026.

The interpretation of the tax code section by the court involved the extension of the filing and payment of tax due to the declaration of the COVID-19 disaster period from January 20, 2020, up to May 11, 2023.

Adding 60 days extends the period to July 10, 2023.

Who qualifies?

The NTA confirms that a broad cross-section of taxpayers can be affected, including:

• Individuals
  
• Small business owners
  
• Large corporations
  
• Estates and trusts
  

Those who were assessed late-filing penalties, late-payment penalties, estimated tax penalties, or associated interest between January 20, 2020 and July 10, 2023, may qualify.

How to claim the COVID-19 era IRS refund?

To claim an IRS refund, taxpayers need to file IRS Form 843, “Claim for Refund and Request for Abatement,” by July 10, 2026. 

 There’s no electronic submission of the form, so qualified individuals need to submit the claim by mail. 

Authorities urge the use of certified mail to obtain proof of timely filing.

What if you don’t know the exact amount?

In case there’s no exact estimation of the amount, file the claim anyway. It’s not mandatory to cite a specific dollar amount. 

The IRS will hold the claim until the court issues a final decision.