Tom Talks Taxes

Tom Talks Taxes

Share this post

Tom Talks Taxes
Tom Talks Taxes
Tom Talks Taxes - April 13, 2023
Copy link
Facebook
Email
Notes
More

Tom Talks Taxes - April 13, 2023

An explanation of how Notice 2023-21 impacts 2019 refund claims

Thomas A. Gorczynski's avatar
Thomas A. Gorczynski
Apr 13, 2023
∙ Paid
3

Share this post

Tom Talks Taxes
Tom Talks Taxes
Tom Talks Taxes - April 13, 2023
Copy link
Facebook
Email
Notes
More
2
1
Share

A prior edition of the newsletter explained how the COVID-19 tax return postponements had an unusual effect on when 2019 and 2020 refund claims must be filed to get a refund of withholding or estimated tax payments. For many taxpayers, the 2019 refund claim deadline was April 18, 2023, or five days from today.

On March 17, 2023, the IRS issued Notice 2023-21 to disregard the April 15, 2020 to July 15, 2020 period from the §6511(b)(2)(A) three-year lookback period for any 2019 tax return whose due date was postponed to July 15, 2020. This action gives taxpayers additional time to file timely 2019 refund claims. Similar relief was provided for 2020 tax returns whose due date was postponed to May 15, 2021.

Below I'm going to walk through several examples of how this notice applies to various 2019 refund scenarios.

This post is for paid subscribers

Already a paid subscriber? Sign in
© 2025 Gorczynski Education, LLC
Privacy ∙ Terms ∙ Collection notice
Start writingGet the app
Substack is the home for great culture

Share

Copy link
Facebook
Email
Notes
More