What Changed?

The issue comes from the COVID-19 federal disaster period, which ran from January 20, 2020, through July 10, 2023. Under the reasoning in Kwong, certain filing and payment deadlines that fell during that window may have been postponed through July 10, 2023.^[2]

That matters because the IRS continued assessing penalties and interest in many situations during the pandemic years. If a taxpayer was charged for filing late, paying late, missing estimated payments, or dealing with certain other deadline-related tax issues, those charges may now be worth reviewing.

According to the Taxpayer Advocate Service, if the Kwong reasoning ultimately prevails, “tens of millions” of taxpayers may be entitled to refunds or abatements of penalties and interest.^[2] The potential impact may also reach some missed refund opportunities for tax years 2019 through 2022.^[1]

Money Talks News and USA TODAY also reported that the IRS recently made the process easier for some taxpayers by enabling electronic filing for certain COVID-era refund claims ahead of the deadline.

Who Should Check Their IRS Records?

Not everyone needs to file something by July 10. But you should review your records quickly if any of these situations sound familiar:

• You filed a federal tax return late during the COVID-era disaster period.
• You paid a federal tax bill late and were charged penalties or interest.
• You still owe penalties or interest tied to late filing or late payment.
• You were assessed estimated tax penalties.
• You filed late international information returns.
• You may have missed a refund, credit, withholding credit, estimated tax payment credit, Recovery Rebate Credit, or other tax benefit for tax years 2019 through 2022.

A practical first step is to review your IRS account transcript. You do not need to understand every code on the transcript. The key is to look for penalty, interest, payment, refund, or other account activity tied to the relevant years and dates.

What Form Do You File?

For many Kwong-related penalty and interest claims, taxpayers generally use IRS Form 843, Claim for Refund and Request for Abatement.

The IRS says Form 843 is used to claim a refund or request abatement of certain taxes, interest, penalties, fees, and additions to tax.^[3] The IRS also posted a July 1, 2026, update specifically addressing Form 843 filings for claims citing Kwong v. United States.^[4]

There are important limits, though. Form 843 is generally for penalties and interest. If you need to change income, deductions, credits, filing status, or another item that changes your underlying tax liability, you may need to file an original or amended return instead.

That is one reason this deadline is tricky. The right move may depend on what kind of IRS charge or missed refund you are dealing with.

What Is a Protective Claim?

A protective claim is a way to preserve your right to a refund while the law is still unsettled.

That matters here because the Kwong issue is not fully resolved. Filing a protective claim does not mean the IRS will immediately send money. It also does not mean you are guaranteed to win. It simply helps keep your claim alive in case the legal issue is ultimately decided in taxpayers’ favor.

Think of it this way: if the courts later confirm that certain penalties or interest should not have been charged, taxpayers who filed timely claims may have a path to relief. Taxpayers who missed the filing window may not.

The Taxpayer Advocate Service warns that taxpayers who miss the deadline may be ineligible for relief even if the Kwong decision is ultimately upheld.^[1]

How to File Before the Deadline

The Taxpayer Advocate Service says some individual taxpayers with an IRS Online Account may be able to submit Form 843 electronically through a secure IRS application, but this option is limited to certain claims involving fully paid penalties and interest.^[1]

The IRS says certain individual taxpayers filing Form 843 claims citing Kwong v. United States can file electronically, while business taxpayers and individuals who do not use electronic filing should send a completed paper Form 843 to the IRS.^[4]

For paper filings, the Taxpayer Advocate Service says taxpayers should identify the claim as related to Kwong v. United States by writing “Kwong vs. United States” across the top of Form 843. It also recommends keeping copies of anything submitted and using a mailing method that provides proof of timely mailing.^[1]

For many taxpayers, the safest next step is to:

1. Review your IRS transcripts and notices.
2. Identify any penalties, interest, late-payment charges, late-filing charges, or missed refund items tied to the COVID-era period.
3. Determine whether Form 843, an amended return, an original return, an abatement request, or a protective claim is appropriate.
4. File before July 10, 2026, if you may be affected.
5. Consider working with a trusted tax professional if the amounts are significant or the records are confusing.

A Simple Example

Say you filed a 2020 tax return late and paid a penalty plus interest. At the time, you may have assumed the IRS calculation was final. But if the deadline tied to that return should have been postponed under the Kwong reasoning, the penalty and interest may deserve another look.

That does not mean the IRS automatically owes you money. It means you may need to file a timely claim to preserve your chance at a refund.

Or suppose you still owe a penalty that was assessed during the COVID-era period. In that case, you may not be seeking a refund of money already paid. You may instead need to request abatement of an unpaid amount. The deadline rules can differ, but waiting is still risky.

Don’t Assume the IRS Will Handle It for You

This is the part many taxpayers may miss: the IRS is not simply sweeping through accounts and issuing automatic refunds to everyone who might qualify.

The Taxpayer Advocate Service is explicit that many taxpayers may need to file a refund claim, amended return, original return, abatement request, or protective claim to preserve their rights.^[1]

That makes this deadline different from a normal tax-season reminder. It is not just about filing a form. It is about protecting a possible right before the statute of limitations shuts.

Be Careful With Refund Promises

Because this issue affects potentially large numbers of taxpayers, it may attract aggressive marketing. Be cautious of anyone promising a guaranteed refund, charging large upfront fees, or pressuring you to file a claim you do not understand.

The law remains unsettled. A legitimate claim should be based on your actual IRS records, the years involved, the penalties or interest at issue, and the legal basis for the request.

If your situation is simple, you may be able to review your transcript and file on your own. If you have multiple years, business taxes, international information returns, large penalties, or missing records, professional help may be worth considering.