The deadline to file a claim for a refund for most taxpayers who were improperly charged penalties and interest during the COVID-19 emergency for late filing or late payment of tax returns is July 10, 2026. The COVID-19 emergency ran from January 20, 2020 through May 11, 2023. The emergency ended 60 days after that date, which was July 10, 2023.
The statute of limitations for filing a claim for refund (through Form 834) is three years from the end date of the emergency, and that date is ten days away (July 10, 2026). Taxpayers who may be entitled to a refund are those who were charged the following penalties or interest during the time frame. The following penalties and interest are when taxpayers:
- Were charged a late filing penalty;
- Were charged a late payment penalty for not paying taxes timely;
- Were charged a penalty for not timely paying estimated tax payments;
- Accrued interest during a time period when it should not have been charged; and
- Overpaid interest during the required time period.
Only taxpayers who have paid those amounts are entitled to a refund. Refunds are not automatic. Taxpayers must make a claim for a refund before the statute of limitations expires or will be barred from making those claims. There are a few circumstances when a taxpayer may have additional time, but those are taxpayer-specific.
If you receive a notice from the IRS regarding an audit or non-filing, feel free to reach out to us for help. Robb Longman’s extensive background in business law, corporate law, and tax law provides Mr. Longman with the ability to advise his clients on all tax controversy and audit issues including the Inflation Reduction Act. Mr. Longman has testified before the Maryland House of Delegates on tax matters and is currently the Secretary of the American Bar Association’s Tax Section . Mr. Longman regularly works with business and individual clients on all types of corporate and business matters to help them address their legal concerns.