05/18/2026
Can I get an IRS penalty refund due to COVID-19?
Yes. A landmark court decision, Kwong v. United States, ruled that the IRS improperly charged penalties and interest during the COVID-19 pandemic. If you paid Failure-to-File, Failure-to-Pay, or Underpayment Interest and/or late-payment interest on tax obligations due between January 20, 2020, and July 10, 2023, you may be eligible for a full refund or abatement. For most taxpayers, the deadline to file refund or abatement claims is July 10, 2026.