Who May Qualify for an IRS Penalty Refund

Not everyone will be eligible. However, you may qualify if you:

• Paid late tax filing penalties or late payment penalties during 2020–2023
• Were charged interest on unpaid taxes during the pandemic
• Had issues with estimated tax payments
• Entered an IRS payment plan or dealt with tax debt relief programs

Taxpayers who worked with a tax attorney, CPA, or used tax filing services during this period may especially want to review their records.

For individuals with large balances, the potential refund could be significant.