The COVID tax refund deadline is July 10. How to file a claim online with the IRS
Thanks to a recent federal court decision, tens of millions of Americans may be able to receive a tax refund or abatement of penalties accrued during the first few years of the COVID-19 pandemic from the U.S. Internal Revenue Service.
But the deadline to apply for the refund or abatement (a reduction or elimination of a fee to be paid) is looming. It’s July 10, or this Friday, according to a post published earlier this year on the IRS National Taxpayer Advocate blog.
Fortunately for people filing claims last minute, it recently became possible to submit the appropriate form online through the IRS website. Previously, the forms had to be mailed in.
Here’s what to know about claiming your potential COVID tax refund or abatement.
What is the COVID tax refund?
During the COVID-19 federal disaster period — which lasted from Jan. 20, 2020, to July 10, 2023 — the government eased up on many tax rules and paused many deadlines. But many people still payed fees for filing late, interest to the government or penalties for not making estimated payments, or have been told they owe money.
“By the court’s logic, the IRS should not have assessed penalties for late filing or payment during that 3.5-year period, nor charged interest on those amounts,” the NTA explained.
As a result, millions of Americans may be owed money by the IRS or should have their payments changed.
Who qualifies for a COVID refund from the IRS?
According to the NTA, anyone assessed for the following types of payments during the COVID-19 federal disaster should receive an abatement or refund:
- “Penalties for failure to timely file returns, failure to pay taxes, or failure to make estimated tax payments”
- “Interest that began accruing earlier than it should have, or not at all”
- “Overpayment interest for the 2020–2023 disaster period”
The Taxpayer Advocate Service estimates that this applies to tens of millions of Americans. This includes “individuals, small businesses, large corporations, estates, and trusts.”
The payments that could be refunded or abated apply to “income, employment, estate, gift, and excise taxes,” the NTA explained.
How to file a claim for a COVID tax refund
The IRS doesn’t usually issue refunds unless a taxpayer has filed a claim. The relevant form for this claim is Form 843, Claim for Refund and Request for Abatement.
Online
The form can be filled out online through the IRS’ “mobile-friendly forms” tool. To do so, you need to make an online IRS account. You should have scans of the necessary documents ready to go. You’ll know your submission was successful when you receive a message confirming submission and a link to download it, per the IRS.
If you go the physical form route, the NTA recommends sending it by certified mail so you can prove you submitted it by the deadline.
When you are filling out the form, the NTA says to “write ‘Protective Refund Claim Pursuant to Kwong Case’ or something similar across the top and fill in as much detail as possible.”
You can fill out the form for a refund of an amount you already paid or an abatement of a payment you’ve been told by the IRS that you owe.
When is the deadline for the IRS COVID refund?
The NTA notes that “generally, taxpayers will need to file the form by July 10, 2026.”
“The taxpayer must generally file their claim within three years from the date they filed their tax return or two years from the date they paid their tax,” the blog post explains.
This story first appeared on TODAY.com. More from TODAY:
From breaking news and local politics to art exhibitions, live music, high school sports, small businesses, and cultural events, we celebrate the people and places that make Connecticut unique.