COVID-era IRS penalty & interest refund claims
Key Questions
What was the deadline for filing protective Form 843 claims under the Kwong ruling?
The deadline was July 10, 2026, and it has now passed, meaning no new claims for COVID-era penalty and interest refunds are possible.
Did the IRS provide an online option for Form 843 filings?
Yes, the IRS launched an electronic Form 843 portal for interest and penalties only as of July 1, 2026, though the filing window has since closed.
How many taxpayers filed claims before the deadline?
The NTA warned that only a tiny fraction of eligible taxpayers filed claims before the July 10 deadline.
What happens if someone files a late claim for these refunds?
Filing late costs about 10 times more than paying late, making timely action critical for any potential relief.
Is there a tool to estimate potential IRS penalty and interest relief?
Yes, a new IRS Penalty & Interest Calculator for 2026 is available to help estimate potential relief amounts.
Who could have qualified for refunds under the Kwong decision?
Individuals and small businesses that paid penalties or interest on balances treated as late during the COVID-era tax relief period may have qualified.
Can taxpayers still submit protective claims after the deadline?
No, the July 10, 2026 deadline has passed and no new claims are accepted.
What types of relief were available through Form 843 under Kwong?
Taxpayers could seek a refund, abatement of penalties and interest, or both for COVID-era amounts.
The July 10, 2026 deadline for protective Form 843 claims under the Kwong ruling has passed. No new claims for COVID-era penalty/interest refunds are possible. IRS launched an electronic Form 843 portal for interest/penalties only as of July 1, but the filing window is now closed. NTA warned only a tiny fraction filed. Filing late costs 10x more than paying late. A new IRS penalty & interest calculator (2026) helps estimate potential relief.