If you paid a late fee or penalty to the IRS between January 20, 2020, and July 10, 2023, you may be eligible for a refund, but you must file by July 10 (you can also apply on July 10). This is due to a court decision (Kwong v. United States, 179 Fed. Cl. 382 (November 2025) the automatic extension of filing and payment deadlines should have occurred when a federal disaster declaration is in effect. The government has appealed the decision, so there’s no guarantee you’ll get a refund, but the deadline to claim is July 10, 2026. You can submit IRS Form 843 on paper or through your IRS online account.
Sorry for the late notice!
