The IRS quietly opened electronic filing for Form 843 — the form used to claim a refund or abatement tied to penalties and interest charged during the COVID-19 disaster period — ahead of a July 10, 2026 deadline reported in the news. If you’re reading this after that date, the deadline described below has already passed, so check directly with the IRS or a tax professional on whether any late-filing, amended-return, or protective-claim options are still available to you.
What This Is Actually About
This isn’t a new stimulus check or a broad refund everyone gets automatically. It’s a narrower, more technical opportunity tied to a specific court ruling. A federal judge, in a case called Kwong v. United States, ruled late last year that federal tax filing and payment deadlines were automatically suspended for the entire federally declared COVID-19 disaster period — from January 20, 2020, through May 11, 2023. If that ruling holds up, it means the IRS may have improperly charged penalties and interest to taxpayers during that roughly 3.5-year window, since deadlines were technically paused.
The government is appealing the ruling, so the legal question isn’t fully settled. But taxpayers can’t wait for the appeal to play out before protecting their own claim — there’s a hard filing deadline that applies regardless of how the appeal turns out.
Who Qualifies
According to the reporting, tens of millions of taxpayers — individuals, businesses, trusts, and estates — may be entitled to a refund or abatement of penalties and interest the IRS assessed during that COVID-19 disaster period. Independent National Taxpayer Advocate Erin Collins has also flagged that the Kwong ruling could affect other tax deadlines beyond penalties and interest, potentially including:
- Withholding credits
- Estimated tax payments
- Refundable credits
- Recovery Rebate Credits
- Other tax benefits tied to returns from that period
This could include people who never filed an original return for one of the affected years, as well as people who filed but might benefit from filing an amended return to claim additional credits, deductions, or payments they missed. Because eligibility depends on your specific filing history during 2020–2023, the source article doesn’t provide a simple yes/no checklist — the practical starting point is reviewing your own IRS account transcripts and tax records for that period, ideally with a tax professional if your situation is at all complicated.
How Much
The article does not specify an exact dollar figure, because the amount depends entirely on what penalties, interest, or missed credits apply to your individual account — there is no flat payment amount here the way there was with pandemic-era stimulus checks. What is confirmed is the scope: the reporting describes this as potentially affecting “billions of dollars” in aggregate refunds and abatements across “tens of millions of taxpayers,” which is why tax professionals and the National Taxpayer Advocate have been trying to get the word out despite the IRS not widely advertising the issue itself.
If you want your specific number, the only reliable way to get it is to pull your own account transcript from the IRS (available through your online IRS account) and compare the penalties and interest charged against the suspended-deadline window, or have a CPA or tax attorney do that review for you.
Deadline
According to the source reporting, the relevant filing deadline was July 10, 2026 — described by tax experts as the “drop-dead” date under the formula that applies here. As of this writing, that date has already passed. If you’re reading this before July 10, 2026, the electronic filing tool the IRS launched on July 1 for Form 843 is the fastest way to get a claim in before time runs out. If you’re reading this after that date, don’t assume the door is completely closed — tax deadline rules can have exceptions, extensions, or follow-on litigation developments (especially with the Kwong appeal still pending), so the right move is to check IRS.gov directly or ask a tax professional whether any options remain, rather than assuming either way.
One useful detail from the reporting: National Taxpayer Advocate Erin Collins specifically flagged a “protective claim” as a way to preserve your right to a refund while the underlying legal question is still unsettled on appeal. A protective claim doesn’t guarantee you’ll get money back — it just keeps your claim alive so you’re not shut out later if the Kwong ruling is upheld.
How to Apply
Here’s what the reporting describes as the actual filing mechanics:
- Form to use: Form 843, “Claim for Refund and Request for Abatement.” This is the standard IRS form for requesting a refund or abatement of certain taxes, penalties, and interest — it isn’t a new form created for this situation, but the electronic filing option for it is new.
- Where to find it: The IRS added electronic filing for Form 843 specifically for COVID-refund-related claims through the mobile-friendly forms section of IRS.gov. Previously, this form had to be filed on paper or through a tax professional.
- When it opened: The IRS launched electronic filing for this specific use case on July 1, 2026.
- What to gather first: Records of any penalties or interest the IRS charged you during the COVID-19 disaster period (January 20, 2020 through May 11, 2023), plus your original returns for those years if you’re also considering an amended return or a claim for missed credits.
- Consider professional help: Because this involves a specific legal theory tied to an ongoing appeal, tax professionals who specialize in this area (the kind quoted in the original reporting, like Frost Law) may be able to help you determine whether a protective claim, an amended return, or a straightforward abatement request fits your situation best.
If the July 10 deadline has already passed by the time you’re reading this, filing Form 843 through the normal (non-emergency) process may still be possible depending on the general statute of limitations for refund claims — but that’s a question for the IRS or a tax professional, not something to assume based on this article.
FAQ
Is this the same as a stimulus check?
No. This is a claim for refund or abatement of penalties and interest the IRS charged during the COVID-19 disaster period, based on a court ruling about suspended deadlines — not a new payment being sent out to everyone.
What is Form 843?
It’s the IRS form used to request a refund or abatement of certain taxes, penalties, and interest. It existed before this situation; what’s new is that the IRS opened electronic filing for it specifically for COVID-period claims.
What is Kwong v. United States?
It’s the federal court case where a judge ruled that tax filing and payment deadlines were automatically suspended during the declared COVID-19 disaster period (January 20, 2020 – May 11, 2023). The government is appealing, so the ruling isn’t final.
What if the deadline already passed by the time I’m reading this?
Check IRS.gov or talk to a tax professional. Tax deadline situations tied to ongoing litigation can have follow-on developments, and general refund statute-of-limitations rules may still apply even outside this specific emergency window — but that determination is fact-specific and shouldn’t be guessed at.
Do I need a lawyer or accountant to file Form 843?
Not necessarily — the form can be self-filed, and the IRS added electronic filing to make that easier. But because this claim is tied to an unsettled legal question on appeal, professional guidance can help you decide whether a protective claim or another approach fits your specific situation.
Will filing guarantee I get money back?
No. As Erin Collins put it in the original reporting, “filing a claim does not guarantee relief.” What filing does is preserve your right to a refund if the Kwong ruling is ultimately upheld — missing the deadline is what would permanently close off that possibility.