Protective claim for 2016 Medicare surtax and NIIT must be filed by July 15 (or later in 2020 if you extended and timely filed your 2016 return)

  • July 10, 2020
  • Maria Montie, CPA, MST, CVA, MAFF

Recently, the U.S. Supreme Court agreed to hear appeals concerning the constitutionality of the Affordable Care Act (ACA).  If the Court eventually determines the ACA is unconstitutional it could affect the legality of the taxes the ACA imposes—in particular the increase in Medicare tax on wages and the tax on net investment income. In that instance, taxpayers would be able to claim a refund for these taxes within the statute of limitations for a given tax year.

If you paid these taxes on your 2016 tax return and want to preserve your right to a potential refund, you will need to file a protective claim.

For 2016 tax returns filed on or before April 15, 2017, your due date for filing a protective claim for 2016 is July 15, 2020. For returns filed after April 15, 2017, your due date for filing a 2016 protective claim is three years from the date you filed your 2016 return.

ShindelRock tax professionals can assist you in the process of filing a protective claim.  Schedule an immediate consultation about this provision at