Millions of Americans may still be eligible for an Internal Revenue Service refund, but they must file a claim by Friday, July 10, according to National Taxpayer Advocate Erin Collins, who warned the relief will not be granted automatically.
The deadline stems from a federal court’s November ruling in Kwong v. United States, which found the IRS should have suspended tax filing and payment deadlines during the COVID-19 national disaster declaration. Because the emergency remained in effect through May 11, 2023, taxpayers were entitled to an additional 60 days under IRS disaster relief rules, effectively extending the filing deadline to July 10, 2023, Collins explained in a recent blog post.
Taxpayers generally have three years from the filing deadline to request a refund. As a result, eligible taxpayers now have until July 10, 2026, to file a refund claim or submit a protective claim.
Who May Qualify?
Collins said taxpayers should review their records if they were charged penalties or interest for filing or paying taxes late during the COVID disaster period, filed international information returns after the deadline, or believe they missed claiming refunds, refundable credits, withholding credits, estimated tax payment credits or other tax benefits.
“Collins also urged potentially affected taxpayers to review their records and determine whether they should file a refund claim, amended return, original return, abatement request or protective claim, depending on their circumstances.”
“However, this relief will not happen automatically,” Collins wrote. “To protect their rights, most taxpayers must file a claim for refund, generally on or before July 10, 2026.”
Court Case Still Unsettled
Collins said taxpayers seeking refunds for penalties or interest should generally file IRS Form 843, while those correcting income, deductions, credits or filing status should file an original or amended return, including Form 1040-X where appropriate. Because the government may still appeal the ruling, taxpayers filing Form 843 should write “Protective Refund Claim Pursuant to Kwong Case” across the top of the form to preserve their rights while the litigation continues.
A protective claim preserves a taxpayer’s right to seek a refund while the legal issue is still being resolved.
Collins noted the legal dispute remains unresolved and expects the Department of Justice to appeal the decision. Still, she warned taxpayers should not wait.
“Filing a claim does not guarantee relief. But missing the deadline may permanently prevent taxpayers from receiving a refund to which they may ultimately be entitled,” she wrote.
The reminder comes as the IRS continues broader efforts to modernize taxpayer services, including expanding digital tax accounts and improving electronic filing tools while strengthening fraud prevention measures.
Disclaimer: This content was produced with the help of AI tools and was reviewed and published by Benzinga editors.
Image via Shutterstock
Recent Comments