COVID-19 has left few things unscathed this year, the IRS included.

In March, the IRS temporarily closed offices due to the public health emergency and announced the postponement of the filing deadline from April 15 to July 15. In addition, lawmakers then tasked the agency with distributing millions of stimulus checks at the beginning of April.

With all of those factors in mind, it’s not surprising that they are a bit behind this year. Here’s what you need to know:

Pending C