Oregonians Have Until Friday to Claim Possible COVID-Era IRS Refunds
Countless Oregonians could be entitled to refunds or abatement of their tax returns assessed during the COVID-19 federal disaster period from January 20, 2020, to May 11, 2023.
Claims Must Be Submitted By Friday, July 10, 2026
However, they have only until this Friday, July 10, 2026, to complete and return their claims to qualify for the refunds, according to the Taxpayer Advocate Service.
Source: Taxpayer Advocate Service
Dailytidings.com
The decision to refund eligible claims stems from a recent court case (Kwong Vs United States), in which the court ruled that the IRS did not have the authority to assess interest on underpayments or other penalties until 60 days after the disaster ended.
Therefore, interest on underpayments and other penalties could only be assessed from July 10, 2023, onward. Any penalties or interest assessed during the time between the start of the COVID pandemic emergency and its end date could be refunded, according to the court ruling.
Eligible Oregonians Represent a Cross-Section of Taxpayers
Taxpayers who may be eligible represent a cross-section of the public, small businesses, large corporations, estates, and trusts. It impacted taxpayers with obligations related to income, employment, estate, gift, and excise duties.
The Taxpayer Advocate Service says it could also affect taxpayers who filed international information returns late, resulting in significant penalties, even when no tax is due.
Oregonians who could be eligible for a refund or abatement include those who were penalized for failing to submit timely tax returns, failing to pay taxes, failing to make an estimated tax payment, interest that began accruing earlier than it should have (or not at all), and overpayment of interest during the 2020-2023 disaster period.
| Late tax return | Check filing penalty |
| Late payment | Check payment penalty |
| Estimated tax issue | Check estimated tax penalty |
| Interest charge | Check charge date |
| Late international filing | Check penalty notice |
Source: Taxpayer Advocate Service
Dailytidings.com
For Oregon taxpayers with financial pressures, the amount of prospective refunds could make a real difference to their lives, according to the Taxpayer Advocate Service.
However, to qualify for a possible refund, taxpayers must submit a claim by July 10, 2026, using the Claim for Refund and Request for Abatement Form 843.