Who Could Be Eligible for a Refund?

Eligibility isn’t limited to one specific group. Both individuals and businesses may qualify.

You may be eligible if:

• You filed your taxes late during the pandemic years
• You paid penalties for late filing or late payment
• You were charged interest related to those penalties
• Your tax activity falls within the affected period (2020–2023)

Even if you filed your return before mid-2023, you could still qualify if penalties were applied based on deadlines that may now be considered extended.

In some cases, the amounts involved could be meaningful. Depending on how long payments were delayed and how large the tax bill was, penalties and interest could easily reach into the hundreds—or even thousands—of dollars.