How to Get Your Tax Money Back
How to Get Your Tax Money Back
如何申請退還您的稅款
Introduction
The IRS has a new way to ask for money back. You must do this by July 10.
美國國稅局（IRS）推出了一種申請退款的新方式。您必須在 7 月 10 日前完成申請。
Main Body
A court said people do not have to pay some tax fines from 2020 to 2023. This is because of the COVID-19 disaster. You can get your money back if you paid late fines during this time.
法院判定 2020 年至 2023 年間的部分稅務罰款無需繳納。這是由於 COVID-19 災難所致。如果您在此期間繳納了遲交罰款，可以申請退款。
The government does not agree with the court. They are fighting the decision. But experts say you should still ask for your money now. If you wait until after July 10, you cannot get the money.
政府並不認同法院的決定，目前正對該裁決提出異議。但專家表示，您現在仍應申請退款。如果您等到 7 月 10 日之後才申請，將無法獲得這筆款項。
You can use a computer to send Form 843. You can also send it by mail. Use a special mail service so you have a receipt. Check your tax papers to see if you need this money.
您可以使用電腦提交 843 表格，也可以透過郵件寄送。請使用特殊的郵件服務以確保您持有收據。請檢查您的稅務文件，確認您是否需要這筆款項。
Conclusion
Send Form 843 by July 10. Then you can wait for the final court decision.
請在 7 月 10 日前提交 843 表格，隨後等待法院的最終裁定。
Vocabulary Learning
🕒 Time & Deadlines
In this text, we see how to talk about deadlines (the last day to do something).
The Magic Word: BY When you see "by + [date]", it means no later than.
- By July 10 July 10 is the last chance.
Comparing Actions
| Action | How to do it |
|---|---|
| Send form | Use a computer Fast |
| Send form | Use mail Slow but safe |
Simple Advice Phrases
Look at these patterns for telling someone what to do:
- You must... (It is a rule) You must do this by July 10.
- You should... (It is a good idea) You should still ask for your money now.
- You can... (It is a choice) You can use a computer.
Vocabulary Learning
How to Claim COVID-Era Tax Refunds Following the Kwong v. United States Case
Kwong 訴美國案後，如何申請新冠疫情期間的稅務退款
Introduction
The Internal Revenue Service (IRS) has launched a new electronic system for taxpayers who want to claim refunds for penalties and interest charged during the COVID-19 federal disaster period. All claims must be submitted by the deadline of July 10.
美國國稅局 (IRS) 為希望申請退還新冠疫情聯邦災害期間被收取罰款與利息的納稅人，推出了一套新的電子系統。所有申請必須在 7 月 10 日截止日期前提交。
Main Body
This situation started after a federal court decided in the case of Kwong v. United States that tax filing and payment deadlines were automatically paused during the disaster period from January 20, 2020, to May 11, 2023, with a final extension ending July 10, 2023. Consequently, taxpayers who paid penalties for late filings or missed payments may be eligible for refunds. National Taxpayer Advocate Erin Collins emphasized that this could also include refundable tax credits and previous tax withholdings.
此情況始於聯邦法院在 Kwong 訴美國案中裁定，在 2020 年 1 月 20 日至 2023 年 5 月 11 日的災害期間，報稅與繳稅的截止日期自動暫停，最終延期至 2023 年 7 月 10 日。因此，那些因遲報稅或漏繳稅而支付罰款的納稅人可能有資格獲得退款。國家納稅人倡導者 Erin Collins 強調，這也可能包括可退還的稅務抵免以及之前的預扣稅。
However, there is still a legal disagreement. While the court ruling suggests that taxpayers are entitled to relief, the government has challenged this decision. Treasury official Ken Kies asserted that the court misinterpreted the law, and the administration has officially appealed the verdict. Despite this uncertainty, tax experts recommend filing 'protective claims' now. If taxpayers miss the July 10 deadline, they may permanently lose their right to recover the money, regardless of the final court decision.
然而，法律上仍存在分歧。雖然法院裁決建議納稅人有權獲得救濟，但政府對此決定提出挑戰。財政部官員 Ken Kies 主張法院誤解了法律，行政部門已正式對該判決提出上訴。儘管存在此不確定性，稅務專家仍建議現在提交「保護性申請」。如果納稅人錯過 7 月 10 日的截止日期，無論最終法院裁決如何，他們可能會永久失去追回該筆款項的權利。
To make the process easier, the IRS introduced an electronic version of Form 843 on July 1, which is available through the 'Mobile-friendly forms' portal for users with verified accounts. This digital option works alongside traditional paper filing. Eligible individuals and businesses are advised to check their tax transcripts for relevant charges. Furthermore, those sending forms by mail should use certified mail to prove the document was delivered, as the IRS does not send delivery confirmations.
為了簡化流程，IRS 於 7 月 1 日推出了 Form 843 的電子版本，擁有驗證帳戶的用戶可透過「手機友善表格」入口使用。此數位選項與傳統的紙本申報同步運行。符合資格的個人與企業被建議檢查其稅務紀錄以確認相關費用。此外，透過郵件寄送表格的人應使用掛號信以證明文件已送達，因為 IRS 不會發送遞送確認函。
Conclusion
Eligible taxpayers must submit Form 843 by July 10 to protect their right to a refund while the government's appeal in the Kwong case is being decided.
符合資格的納稅人必須在 7 月 10 日前提交 Form 843，在政府對 Kwong 案的上訴決定出爐前，保護其獲得退款的權利。
Vocabulary Learning
⚡ The 'B2 Logic' Leap: Mastering Result & Contrast
At the A2 level, you likely use and, but, and because for everything. To reach B2, you need 'Logical Connectors' that show a professional relationship between two ideas. This text is a goldmine for this transition.
🛠️ The 'Cause and Effect' Upgrade
Instead of saying "This happened, so that happened," B2 speakers use Consequently.
- Text Example: "...deadlines were automatically paused... Consequently, taxpayers... may be eligible for refunds."
- The Shift: Use Consequently at the start of a sentence to show a formal result. It tells the reader: "Because of the fact I just mentioned, this is the logical outcome."
⚖️ The 'Conflict' Bridge
When two ideas fight each other, A2 students use but. B2 students use Despite or However to create a more sophisticated contrast.
- The 'However' Pivot: Used to introduce a contradictory fact.
- "...taxpayers are entitled to relief. However, there is still a legal disagreement."
- The 'Despite' Shield: Used to show that something happens even though there is a problem.
- "Despite this uncertainty, tax experts recommend filing..."
- Pro Tip: Notice that after Despite, we use a noun phrase (this uncertainty), not a full sentence with a verb. This is a key marker of B2 fluency.
🎓 Vocabulary Expansion: The 'Formal' Filter
Stop using basic verbs. Look at how this text replaces common words with 'Power Verbs':
| A2 Word | B2 Professional Alternative | Context from Text |
|---|---|---|
| Say | Assert | Ken Kies asserted that... |
| Give | Recover | ...right to recover the money |
| Start | Launch | The IRS has launched a new system |
| Get | Claim | ...who want to claim refunds |
Vocabulary Learning
Administrative Procedures for Potential COVID-Era Tax Refund Claims Following Kwong v. United States
關於 Kwong 訴美國政府案後，COVID 時代潛在稅務退款申請的行政程序
Introduction
The Internal Revenue Service (IRS) has implemented an electronic filing mechanism for taxpayers seeking refunds of penalties and interest accrued during the COVID-19 federal disaster period, with a submission deadline of July 10.
美國國稅局 (IRS) 已為尋求退還 COVID-19 聯邦災害期間累計罰金與利息的納稅人實施電子申報機制，提交截止日期為 7 月 10 日。
Main Body
The current administrative situation originates from the judicial determination in Kwong v. United States, wherein a federal court ruled that tax filing and payment deadlines were automatically suspended during the federal disaster period, spanning January 20, 2020, to May 11, 2023, with an additional sixty-day extension ending July 10, 2023. Consequently, taxpayers who incurred penalties for late filings, missed estimated payments, or delinquent international information returns may be eligible for abatements or refunds. National Taxpayer Advocate Erin Collins has further indicated that the scope of potential recovery may extend to refundable tax credits, Recovery Rebate Credits, and previous years' tax withholdings.
目前的行政情況源於 Kwong 訴美國政府案的司法裁定，其中聯邦法院裁定，在 2020 年 1 月 20 日至 2023 年 5 月 11 日的聯邦災害期間，稅務申報與繳款期限自動暫止，並額外延長 60 日至 2023 年 7 月 10 日結束。因此，因遲延申報、錯過預估繳款或延遲提交國際資訊申報表而產生罰金的納稅人，可能符合減免或退款資格。國家納稅人倡議者 Erin Collins 進一步指出，潛在追回的範圍可能延伸至可退稅抵免、恢復補貼抵免及往年的預扣稅款。
Institutional positioning remains bifurcated. While the judicial ruling suggests a broad entitlement to relief, the executive branch has contested the decision. Treasury official Ken Kies characterized the ruling as a misinterpretation of statutory language, and the administration has formally appealed the verdict. Despite this legal uncertainty, tax practitioners emphasize the necessity of filing 'protective claims' to preserve legal standing. Should the deadline of July 10 be bypassed, the right to recover funds may be permanently extinguished, regardless of the eventual appellate outcome.
機構定位仍處於分歧狀態。雖然司法裁定建議救濟權限較廣，但行政部門對此決定表示異議。財政部官員 Ken Kies 將該裁定描述為對法定語言的誤讀，且政府已正式對判決提出上訴。儘管存在此法律不確定性，稅務從業人員強調有必要提交「保護性申請」以保留法律地位。若錯過 7 月 10 日的截止日期，無論最終上訴結果如何，追回資金的權利可能會被永久消除。
To facilitate these claims, the IRS introduced an electronic submission option for Form 843 on July 1, accessible via the 'Mobile-friendly forms' portal for users with verified online accounts. This digital transition complements existing paper-based filing methods. Eligible entities—including individual taxpayers, corporations, estates, and trusts—are advised to review their federal income transcripts to identify relevant charges. For those utilizing postal services, the use of certified mail is recommended to establish a verifiable record of delivery, as the agency does not provide receipt confirmation.
為便利這些申請，IRS 於 7 月 1 日推出了 843 表格的電子提交選項，擁有經過驗證之線上帳戶的使用者可透過「手機友善表格」入口網站進入。此次數位轉型是對現有紙本申報方式的補充。符合資格的實體——包括個人納稅人、公司、遺產及信託——建議核對其聯邦所得稅紀錄以識別相關費用。對於使用郵政服務者，建議使用掛號郵件以建立可驗證的投遞紀錄，因為該機構不提供收據確認。
Conclusion
Eligible taxpayers must submit Form 843 by July 10 to maintain their right to potential refunds, pending the final resolution of the government's appeal in the Kwong case.
符合資格的納稅人必須在 7 月 10 日前提交 843 表格，以便在政府對 Kwong 案上訴最終解決前，保留潛在退款的權利。
Vocabulary Learning
The Architecture of Legalistic Precision
To bridge the gap from B2 to C2, a student must move beyond meaning and master nuance. This text is a goldmine for studying Nominalization and Stative Verbs of Positioning, a linguistic strategy used to detach the writer from the action to create an aura of objective authority.
⚖️ The 'De-Personalized' Narrative
Note how the text avoids saying "The government is disagreeing with the court." Instead, it utilizes:
"Institutional positioning remains bifurcated."
Analysis:
- Bifurcated (adj.): A C2-level choice. It doesn't just mean 'divided'; it suggests a formal split into two distinct branches.
- Institutional positioning (Nominalization): By turning the action (positioning oneself) into a noun phrase, the author removes the human element, making the conflict seem like a structural phenomenon rather than a personal argument.
🖋️ High-Level Collocations & Lexical Precision
C2 mastery requires 'precise' rather than 'big' words. Observe these pairings:
- "Permanently extinguished" In a B2 context, one might say "lost forever." In a legal C2 context, extinguished refers specifically to the cessation of a legal right.
- "Preserve legal standing" This is a fixed collocation in jurisprudence. To preserve standing means to maintain the right to bring a case to court.
- "Protective claims" A specialized term of art. The adjective protective here doesn't mean 'safe,' but rather 'acting as a placeholder to prevent loss of rights.'
🧩 Syntactic Complexity: The Conditional Warning
"Should the deadline of July 10 be bypassed, the right to recover funds may be permanently extinguished..."
The C2 Pivot: The use of Inverted Conditionals (Should the...) replaces the standard "If the deadline is bypassed...". This inversion is a hallmark of formal, high-register English, shifting the tone from a simple warning to a professional mandate. It signals a level of sophistication that separates a proficient speaker from a master of the language.