Millions of Americans could still be entitled to tax refunds from the Internal Revenue Service (IRS), but many have only until July 10 to claim the money. The deadline follows a federal court ruling that found the IRS should have extended tax filing and payment deadlines during the COVID-19 national disaster period.
According to National Taxpayer Advocate Erin Collins, the relief will not be issued automatically. Most taxpayers who may qualify must submit the appropriate refund claim or amended return before the deadline to preserve their legal claim.
Collins has further warned that taxpayers who miss the deadline could permanently lose the opportunity to recover the money, even if the court ruling ultimately stands.
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Who may qualify?
Collins wrote, “Taxpayers who may be affected should review their records now and consider whether they need to file a refund claim, an amended return, original return, abatement request or a protective claim.”
A protective refund claim allows taxpayers to preserve their right to a refund while litigation remains unresolved. Filing such a claim does not guarantee payment but prevents taxpayers from losing their legal rights if the courts ultimately uphold the ruling.
The National Taxpayer Advocate says taxpayers should review their records if they:
1. Filed tax returns during the COVID disaster relief period and incurred penalties or interest.
2. Paid or still owe penalties or interest for late filing or payment during that period.
3. Filed international information returns late.
4. Missed claiming refundable credits, withholding credits, estimated tax payments or other tax benefits during the disaster period.
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How to claim the refund?
The form required depends on the type of refund being sought.
Taxpayers requesting refunds for penalties or interest generally should file Form 843 (Claim for Refund and Request for Abatement). Collins recommends writing “Protective Refund Claim Pursuant to Kwong Case” across the top of the form because the litigation remains pending.
Those seeking to correct income, deductions, filing status or tax credits should instead submit an original or amended tax return, generally using Form 1040-X for the applicable tax year.
Collins urged taxpayers not to wait until the final days before the deadline.
“Filing a claim does not guarantee relief. But missing the deadline may permanently prevent taxpayers from receiving a refund to which they may ultimately be entitled,” she wrote in her blog.
