Are you eligible for refunds of COVID-era IRS penalties and interest? The IRS made it easier to file a protective claim by the July 10, 2026, deadline. Eligible individuals with an IRS Online Account can now electronically submit Form 843, “Claim for Refund and Request for Abatement,” through IRS.gov. Currently, only claims involving fully paid penalties and interest that cite Kwong v. United States can be e-filed. Business taxpayers, as well as individual taxpayers who prefer not to file online, can mail a paper Form 843 — but be sure it will be postmarked by the deadline. When completing a paper form, write “Kwong vs. United States” across the top. Contact us to review your eligibility.
