Many Americans may not realize they could still have time to preserve a claim for certain IRS penalties and interest paid during the COVID-19 disaster period.

A recent federal court ruling found that some taxpayers may be entitled to refunds for these amounts. While the decision is currently being appealed and refunds are not guaranteed, tax professionals are encouraging potentially eligible taxpayers to file a protective claim before the deadline to preserve their rights.

The filing deadline is July 10, 2026.

You may want to look into this if you paid IRS failure-to-file, failure-to-pay, or estimated tax penalties (or related interest) during the COVID disaster period.

To file a claim:

1. Review your IRS account or tax records to determine whether you paid eligible penalties or interest.

2. Complete IRS Form 843 (Claim for Refund and Request for Abatement). The IRS also offers an electronic filing option for some taxpayers with an IRS Online Account.

3. Submit your claim before July 10, 2026.

This information is provided for educational purposes only and should not be considered legal or tax advice. Eligibility depends on your individual tax situation, and the litigation regarding these potential refunds is still ongoing.