Millions of Americans Could Still Claim COVID-Era Tax Refunds — Here’s How to Check Before the Deadline
Many Americans have moved on from the COVID-19 pandemic—but revisiting that period could put money back in your pocket.
Tax experts say millions of taxpayers may still be eligible for refunds tied to penalties and interest charged during the pandemic. Here’s what to know, who qualifies, and how to claim your money before time runs out.
Why You May Be Owed a Tax Refund
During a federally declared disaster, the Internal Revenue Service must pause certain tax deadlines under Section 7508A(d) of the tax code.
A federal court ruled in November that the COVID-19 public health emergency—from Jan. 20, 2020, through May 11, 2023—qualifies under that rule. When adding the required 60-day extension, the adjusted deadline for tax years 2019 through 2022 moved to July 10, 2023.
That shift could have major implications:
The IRS may not have had the authority to charge penalties or interest during that extended period
If you were charged fees during that time, you could be eligible for a refund
Although the IRS is expected to appeal the decision, taxpayers don’t have the luxury of waiting.
"Millions of taxpayers could be eligible, but if people don’t file claims before July 10, 2026, they lose out on the potential for a refund or abatement," said Jon Wasser, per USA Today.
Who Qualifies for a Refund?
According to tax attorneys, eligibility is broad.
Individuals or businesses charged penalties or interest between Jan. 20, 2020, and July 10, 2023, may qualify
Businesses hit hardest during the pandemic could see especially large refunds
"The potential dollar amounts could be significant, particularly for businesses that faced liquidity challenges during the pandemic and incurred substantial failure-to-pay (taxes) penalties," wrote Jessica Marine, according to the outlet.
In fact, Western Digital has already taken legal action, seeking a refund on nearly $21 million in interest it says it was wrongly charged during the pandemic pause.
Why the July 2026 Deadline Matters
Tax refund claims are subject to strict deadlines.
Typically, taxpayers have:
- Three years from when a return is filed, or
- Two years from when the tax is paid
Because the court ruling effectively moved the filing deadline to July 10, 2023, the new cutoff to file a claim is July 10, 2026.
Miss that date, and you could permanently lose your chance to recover any money owed.
How to Check If You’re Eligible
To find out if you’re owed a refund, you’ll need to review your tax records.
Start by checking whether the IRS charged you penalties or interest during the pandemic window. You can do this by:
- Asking a tax professional
- Reviewing your IRS tax transcript
Tax transcripts include:
- Filing status and taxable income
- Payments and adjustments
- Any penalties or interest charged
You can access your transcript by creating an online account with the IRS, requesting one by mail, or calling their automated service. Mailed transcripts typically arrive within five to 10 days.
How to Claim Your Refund
If you believe you’re eligible, you have two options:
Work with a tax professional to file on your behalf
File directly using IRS Form 843 (Claim for Refund and Request for Abatement)
When filing, experts say you should note that it’s a protective claim tied to the Kwong v. United States decision and Section 7508A(d).
"You’re basically telling the IRS, 'here’s a refund claim, put it on hold for now' " until the case has a final determination, Wasser said.
Filing now preserves your right to a refund if courts ultimately rule in favor of taxpayers.
"You just need to put the IRS on notice now," Wasser said.