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Millions Must File by July 10 to Preserve Potential COVID‑Era Tax Refunds

Submitting a claim preserves a taxpayer's right to seek refunds as courts and the government resolve the Kwong ruling.

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Overview

  • A federal judge in Kwong v. United States found that disaster rules pushed tax filing and payment deadlines into a post‑disaster window, which could make penalties and interest charged during the COVID‑19 disaster period refundable.
  • Taxpayers who want to protect their rights must file refund or abatement claims by July 10, 2026, because the IRS says relief is not automatic and missing the deadline can permanently bar recovery.
  • Most taxpayers should use Form 843, Claim for Refund and Request for Abatement, to preserve possible refunds, and the IRS asks claimants to mark submissions as related to Kwong v. United States.
  • The IRS added a limited electronic option for certain fully paid penalty and interest claims through IRS Online Accounts that require ID.me, while other claims must be mailed to the Ogden, Utah processing address.
  • The Department of Justice is appealing the Kwong ruling, so filing protects legal rights but does not guarantee payment, and the ruling could also affect other refunds, amended returns, or credits for some taxpayers.