Some taxpayers will automatically receive relief from failure-to-file penalties for certain 2019 and 2020 tax returns. If the IRS determines that you're eligible for this relief, they will make an automatic adjustment. If you've already paid these penalties, the IRS will refund the payments or apply the payment as a credit, if necessary.
If your 2019 or 2020 returns are unfiled as of September 30th, 2022, you will not be eligible for this relief.
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