Final Countdown for COVID-era Tax Refunds: How to Verify Eligibility and File by Friday

Taxpayers have until Friday, July 5, 2026 to lodge a claim for COVID-era tax refunds stemming from penalties and interest assessed during the pandemic relief window. A federal judge’s November ruling in Kwong v. United States extended filing deadlines by sixty days beyond the official disaster declaration, covering Jan. 20 2020 through July 10 2023. While the Treasury is appealing, the IRS still requires a claim within three years of the July 10 2023 cut‑off.

COVID-era tax refunds: Who May Qualify

Anyone penalized for late filing, late payment, or late foreign information returns (Forms 3520, 5471, etc.) during the extended period could be eligible. The IRS reported ↑120 million penalties assessed in that window, suggesting a sizable pool of potential claimants, from individual filers to corporations and trusts.

How to Submit a Claim Before the Deadline

File Form 843, “Claim for Refund and Request for Abatement.” As of July 1, the form can be submitted electronically via the IRS’s mobile‑friendly portal after authenticating with ID.me, or mailed in paper form. The electronic route currently accepts only claims tied to Kwong v. United States.

“Taxpayers should label their submission as a protective claim linked to the COVID‑19 disaster relief period,” advises National Taxpayer Advocate Erin M. Collins.

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When filing on paper, annotate the top of Form 843 with a reference to the Kwong case and send by certified mail for proof of delivery. Separate forms are required for each tax period and each type of tax involved.

To verify eligibility, request a federal income transcript via the IRS website or Reuters for guidance. Transcripts arrive in five to ten days, so act promptly.

Analysis by: Luna Croft

Special Coverage Journalist
(Note: Luna Croft is covering this desk while Victor Hale is on annual vacation.)