The IRS has quietly launched an online tool allowing taxpayers to electronically file Form 843 for potential COVID-related tax refunds and penalty abatements. The move comes as the critical July 10, 2026, deadline approaches.
This opportunity stems from a federal court ruling in Kwong v. United States, which suggested tax filing and payment deadlines were automatically suspended during the 3.5-year COVID-19 disaster period from January 2020 to May 2023. Taxpayers who paid late fees or interest during that time may be due a refund.
"Time is critical for people considering filing a claim," said Glen Frost, founding partner of Frost Law. Taxpayers must file a claim by the deadline or forever lose the chance for relief.
The National Taxpayer Advocate Erin Collins notes the court's ruling may also affect eligibility for claiming other tax refunds for prior years, including withholding payments and Recovery Rebate Credits.
With the deadline fast approaching, the IRS's new electronic filing tool on its website provides the fastest way to submit a claim. Filing a protective claim can preserve a taxpayer's right to a refund while the legal outcome remains unsettled.