Who is eligible for an IRS pandemic refund?

Eligibility centers on whether the IRS assessed penalties or interest between January 20, 2020 and July 10, 2023. Individuals, businesses, estates, and trusts may qualify. Pull IRS account transcripts and notices to verify assessment dates. If a covered charge appears within that window, file a protective Form 843 by July 10, 2026.

What is a protective Form 843 refund claim?

A protective Form 843 claim preserves your right to a refund while litigation or guidance is pending. It states the legal basis, tax periods, amounts, and assessment dates. You ask the IRS to hold the claim open until the court outcome is final, so you are not timed out if relief is confirmed.

Which penalties and interest can be refunded?

Potential relief targets IRS penalties and related interest assessed during the covered period. Examples may include failure-to-file, failure-to-pay, estimated tax penalties, and deposit penalties. Confirm each item’s assessment date on IRS transcripts. Items outside January 20, 2020 to July 10, 2023 are not in scope for this refund path.

Can I e-file Form 843 and how long will it take?

Form 843 is generally paper-filed. Mail by certified mail and keep copies. Processing may be delayed as an IRS appeal is expected. Many claims will likely be held until the case is resolved. Filing by the July 10 deadline preserves your rights even if final decisions take time.

Law and Government

IRS Pandemic Refunds: File Claims by July 10 — March 17 Update

ByDanny Kontos March 18, 2026March 18, 2026

A recent federal court decision treating COVID-19 as a federally declared disaster under Section 7508A(d) may open a path to an IRS pandemic refund. Businesses and individuals could reclaim IRS penalties and interest assessed from January 20, 2020 through July 10, 2023. To preserve rights, file a protective Form 843 refund claim by July 10, 2026. An IRS appeal is expected, so timing matters. We explain eligibility, the July 10 deadline, and practical steps to prepare a complete, on-time filing that protects potential cash flow while the case proceeds.