Direct answer: There have been multiple updates over the past few years about pandemic-era penalty relief, with a notable IRS program in 2022 that automatically refunded or abated penalties for qualifying 2019–2020 returns. More recent coverage in 2026 discusses ongoing refunds and a deadline to file claims for pandemic-era penalties, driven by new court decisions and watchdog audits.
Key points to know now:
- The 2022 automatic relief: The IRS provided broad-based penalty relief for certain late 2019 and 2020 returns, with about 1.6 million taxpayers receiving over $1.2 billion in refunds or credits automatically. This relief was automatic and did not require applications; eligible penalties were abated or refunded if already paid [IRS notice and newsroom coverage from 2022].[1][2]
- 2023–2024 developments: The IRS expanded penalty relief to additional 2020–2021 filings in some contexts, aiming to reduce backlogs and support taxpayers, with fixed deadlines tied to specific relief notices [IRS press releases in 2023].[4]
- 2026 updates and deadlines: Several outlets report that millions may still be owed refunds for pandemic-era penalties, triggered by court rulings and ongoing audits. A common thread is that taxpayers who paid penalties or late fees during the pandemic may need to file a claim (often using Form 843) by a defined deadline (commonly around July 10 of the given year) to pursue refunds, and that some relief is not automatic depending on the specific penalty and circumstances (e.g., ongoing litigation, fraud, offers in compromise) [2026 coverage from CNBC, AJC, and finance-focused outlets].[5][6][8][9]
- How to check eligibility now: If you paid late filing or late payment penalties during the pandemic, you should review whether you qualify under current court decisions or agency guidance, and whether the relief is automatic or requires you to file a claim. Use Form 843 to request refund of penalties where applicable, and watch for deadlines like July 10, 2026 (these deadlines are subject to change by year and ruling) [news coverage 2026].[6][8][9]
Illustration: If you paid a late filing penalty for a 2020 return and you later learn a court ruling supported pandemic-era relief, you would typically file Form 843 to request the penalty refund, and you would aim to do so before the deadline (often July 10) to preserve your claim.[9][6]
Would you like me to check current, location-specific guidance for you (Dallas, TX), or help you determine your likely eligibility and the exact filing deadline for this year? I can also pull the latest official IRS notices and summarize what applies to you.
Sources
IR-2023-244, Dec. 19, 2023 — In a major step to help people who owe back taxes, the Internal Revenue Service today announced new penalty relief for approximately 4.7 million individuals, businesses and tax-exempt organizations that were not sent automated collection reminder notices during the pandemic.
www.irs.govMillions of taxpayers penalized by the IRS during the coronavirus pandemic for late payments or filings may qualify for refunds or penalty terminations. However, relief is not automatic. Most taxpayers need to file a claim by July 10 to get their money back. The national taxpayer advocate warns the deadline is fast approaching. A federal court ruled last year taxpayers were not required to file on time during COVID-19. The IRS assessed more than 120 million penalties between January 2020 and...
www.ajc.comUncover overlooked IRS tax refunds for late filing/payment penalties assessed during the COVID-19 pandemic. Act by July 10, 2026, with Form 843.
www.audacy.comA federal ruling may entitle millions to IRS refunds for pandemic-era penalties and interest. Learn who qualifies and how to claim before deadlines pass.
financebuzz.comAn audit from a government watchdog alerted the IRS of the mistake and the agency took steps to credit the tax accounts affected by the oversight.
www.cnbc.comMillions of taxpayers in the United States may be eligible for an IRS pandemic penalty refund following a legal challenge related to fees charged during the COVID-19 pandemic. According to KSTP,...
www.thenews.com.pkThe IRS is also taking an additional step to help those who paid these penalties already. Nearly 1.6 million taxpayers will automatically receive more than $1.2 billion in refunds or credits. Many of these payments will be completed by the end of September. Besides providing relief to both individuals and businesses impacted by the pandemic, this step is designed to allow the IRS to focus its resources on processing backlogged tax returns and taxpayer correspondence to help return to normal...
content.govdelivery.comIR-2022-155, August 24, 2022 — To help struggling taxpayers affected by the COVID-19 pandemic, the IRS today issued Notice 2022-36, which provides penalty relief to most people and businesses who file certain 2019 or 2020 returns late.
www.irs.gov