How to File Your Claim
To claim a potential COVID-era IRS refund, you must file IRS Form 843 by the July 10, 2026 deadline. On the form, specify that it is a protective claim based on the Kwong v. United States decision regarding Section 7508A(d) and the COVID-19 disaster period. You can file the form yourself using information from your IRS tax transcript, or have a tax professional file it on your behalf. Currently, claims can only be filed by paper mail, which the IRS notes is slower and less accessible than electronic filing.
Determine Your Eligibility
First, check whether you may be owed a refund by reviewing your tax records to see if the IRS levied any penalties or interest during the COVID-19 disaster period (January 20, 2020, through May 11, 2023, plus 60 days to July 10, 2023). You can obtain an IRS tax account transcript by registering for an Individual Online Account, ordering by mail on the IRS website, or calling 800-908-9946. The transcript shows filing status, income, adjustments, payments, penalties, and interest with dates assessed.
What Refunds May Be Owed
According to the National Taxpayer Advocate, eligible taxpayers may receive refunds or abatement for penalties assessed for failure to timely file returns, failure to pay taxes, or failure to make estimated tax payments. You may also receive refunds for interest that accrued earlier than it should have or did not accrue at all, plus overpayment interest for the 2020-2023 disaster period. Some tax practitioners believe that even if underlying tax liability arose before the disaster period, you may not have owed interest or penalties during that window.
The Legal Basis
A federal court ruling in Kwong v. United States determined that the COVID-19 public health emergency fell under tax code Section 7508A(d), which mandates postponement of applicable tax deadlines for the disaster period plus 60 days. This would extend the deadline for 2019, 2020, 2021, and 2022 tax filings to July 10, 2023. The IRS disagrees with the ruling and the Department of Justice is expected to appeal, but until a final determination, taxpayers must file claims to preserve their right to refunds.
Who Is Affected
Tens of millions of Americans may be eligible, particularly those with low and moderate incomes who are less likely to have professional tax representation. Affected taxpayers include individuals, small businesses, large corporations, estates, and trusts. The issue affects taxpayers with obligations related to income, employment, estate, gift, and excise taxes, as well as those who filed late international information returns, which can result in significant penalties.
Why Act Quickly
The National Taxpayer Advocate warns that most taxpayers must act by July 10, 2026, to request their potential refunds. Without IRS or congressional action, outcomes may unfairly favor taxpayers who are aware of the opportunity over those who miss the deadline. For taxpayers facing financial pressures, these refund amounts can make a meaningful difference. 
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