Taxpayers seeking to claim IRS COVID tax refunds have just three days to file before the July 10 deadline closes the window on eligibility, according to the Taxpayer Advocate Service. Most eligible filers must submit Form 843, Claim for Refund and Request for Abatement, on paper before midnight on July 10, 2026, or risk losing their chance to recover penalties and interest paid during the pandemic.
Tens of millions of taxpayers may be eligible for the refund, according to the Taxpayer Advocate Service, which published guidance in April 2026 warning that relief is not automatic. The refund opportunity stems from a federal court ruling in Kwong v. United States (November 2025) that found federal tax deadlines were automatically suspended during the COVID-19 disaster period, which ran from January 20, 2020, through July 10, 2023.
The Kwong decision determined that taxpayers who paid IRS penalties or interest on taxes owed during those years may be entitled to a refund or abatement of those amounts. The three-year statute of limitations for filing refund claims, measured from the extended July 10, 2023 deadline, expires on July 10, 2026—creating the urgent deadline.
To claim the refund, taxpayers must complete Form 843 and mail it to the IRS. According to H&R Block and the National Taxpayers Union, the form must be submitted on paper; electronic filing is not available for this type of claim. Taxpayers should include details of the penalties and interest they paid, along with a reference to the Kwong case or language indicating a “protective refund claim” to ensure the IRS processes the request under the new ruling.
The National Taxpayer Advocate has urged taxpayers to act quickly, noting that missing the deadline means losing eligibility entirely. Taxpayers who are unsure whether they paid penalties or interest during the pandemic can review their IRS account transcripts, available through the IRS website, to identify potential refund amounts.
Sources
- Taxpayer Advocate Service — confirmed tens of millions eligible, July 10 deadline, Form 843 requirement, and non-automatic relief
- H&R Block — detailed Form 843 filing process and paper submission requirement
- USA Today — reported on the July 10, 2026 deadline and court ruling background
- National Taxpayers Union — confirmed paper filing requirement and transcript review guidance
- Greenback Expat Tax Services — explained the three-year statute of limitations calculation from July 10, 2023
