Overview
- A federal judge in November 2025 held that tax filing and payment deadlines were suspended during the COVID disaster period under Section 7508A, effectively extending deadlines through July 10, 2023.
- The IRS quietly added an electronic option on July 1 for submitting Form 843 but is only accepting claims for fully paid penalties and interest that cite Kwong v. United States.
- Tax experts say taxpayers must submit protective Form 843 claims by July 10, 2026 to preserve refund rights under the three-year statute of limitations or risk permanently losing eligibility.
- Claimants should file one Form 843 for each tax period and tax type, label the submission a protective claim citing Kwong, gather documentation of assessed penalties and interest, and use paper mail if their claim falls outside the IRS's narrow e-file rules.
- The Treasury has appealed the Kwong decision so refunds are not guaranteed, but tens of millions of taxpayers who paid pandemic-era penalties could be affected and low- and moderate-income filers face the greatest risk of missing this window.