Updated March 13, 2026, 8:28 a.m. ET
While many Americans might prefer to leave the COVID-19 pandemic in the past, tax accountants suggest it might be worthwhile to revisit that time. Why? You could be eligible for a tax refund from the IRS.
When a federally declared disaster happens, certain tax laws take effect. According to Section 7508A(d), deadlines for taxes can be postponed for the duration of the disaster plus an additional 60 days. A recent ruling confirmed that the pandemic period from January 20, 2020, to May 11, 2023, falls under this provision, pushing the new tax deadline to July 10, 2023, for returns from 2019 through 2022.
If taxes weren’t paid during this time, the IRS likely couldn’t impose penalties or interest, as stated by tax attorneys. So, if you’ve been hit with any charges, there might be a chance to argue against them.
While the IRS may appeal this ruling, tax filers should act before that appeal is resolved. There’s a time limit on filing for refunds or requesting reductions on penalties and interest.
“Millions could be eligible, but they need to file by July 10, 2026, or risk losing their chance at a refund or relief,” explained John Wasser, a tax partner at Fox Rothschild.
Business owners and individuals penalized for late payments between January 20, 2020, and July 10, 2023, might find they have a case to seek refunds. Jessica Mullin, also a tax partner, pointed out the potential for significant amounts, particularly for companies that faced major challenges during the pandemic.
In February, Western Digital filed a lawsuit concerning a $53.6 million overpayment in taxes from a dispute dating back to 2008, arguing that they shouldn’t have incurred nearly $21 million in interest during the pandemic.
Who can claim refunds?
Attorneys highlight that the typical statute of limitations for refund claims runs three years from when a tax return is filed or two years from when the tax was paid—the longer of the two. A court decision in November indicated that the tax deadline has shifted to July 10, 2023, which means the final day to seek refunds or relief could be July 10, 2026.
How to find out if you owe a refund?
Wasser suggests reviewing your tax records to check if the IRS has applied any penalties or interest during the tax filing suspension. You can consult a tax professional or look through your IRS tax return.
Your IRS tax account records provide an overview of your tax situation each year, showing filing status and assessed penalties or interest. You can access these records online or by mail.
Requesting a refund
A tax professional can assist you in filing a claim, or you can do it yourself using IRS Form 843, which helps submit refund claims.
On that form, you should indicate that it’s a protection claim, referencing Section 7508A(d) and the disaster period.
“Basically, you’re telling the IRS to hold your refund request until all litigation is settled,” Wasser said. It’s essential to notify the IRS as soon as possible to maintain your right to that claim.
