Missed a Stimulus Check, Refund, or Paid Penalties to the IRS During the COVID-19 Period?

The information below is not legal advice. It is for education purposes only.

What changed?

A recent federal court case found that many IRS deadlines should have been paused during the COVID-19 emergency. This decision could extend the amount of time some taxpayers have to claim refunds for tax years 2019–2021.

You may want to look into this if:

• You did not file a federal tax return for 2019–2022 and think you may be owed a refund.

• You did not receive stimulus payments because you did not file tax returns for 2020 – 2021.

• The IRS charged you penalties or interest during that time period.

What this could mean

Depending on your situation, you may be able to:

• File a late tax return for 2019–2022 and still claim a refund or your stimulus payments.

• Request a refund of penalties or interest charged during the Covid-19 emergency.

Keep in mind:

• The IRS is challenging this decision in federal court, and the law could change again.

• Refunds or relief are not guaranteed.

• If you owed tax debt for those years, you may still owe that debt if you file now. If you have a legal obligation to file tax returns, this update to the law does not change that obligation.

• You must take action to benefit from this update in the law—nothing will happen automatically.

In many cases, the deadline to act is July 10, 2026.

How to get started

A good first step is to review your IRS account transcripts to see whether penalties, interest, or missing returns apply to you. You can access these by creating IRS online account. Go to https://www.irs.gov/individuals/get-transcript or by calling 800-908-9946.

Need help?

We know this is a lot of complex information. If you would like advice about whether this applies to you, you may contact Legal Aid Society with questions at: (502) 584-1254 or a reputable tax professional. The assistance we can provide is limited and available on a case-by-case basis.