The high-profile July 10, 2026 deadline for filing protective claims tied to the Kwong decision has now passed — but that doesn’t mean every taxpayer who missed it is out of luck, and it doesn’t mean everyone who qualifies has already filed. Here’s what the Kwong deadline actually covered, who still has options, and how the claims process works.
What Kwong Actually Decided
The Kwong decision addressed a narrow but consequential question: whether the IRS could charge interest and penalties during periods when tax filing and payment deadlines were postponed due to a federally declared disaster — in this case, the COVID-19 pandemic. Under the reasoning in Kwong, certain filing and payment deadlines falling between January 20, 2020, and July 10, 2023 were effectively postponed through July 10, 2023. If that reasoning holds, tens of millions of taxpayers who were charged penalties or interest as if they filed or paid late during that window may actually be entitled to a refund or an abatement.
Why July 10, 2026 Mattered
July 10, 2026 was significant because it’s the outer edge of the standard statute of limitations window for filing a protective claim tied to the postponed July 10, 2023 deadline — protective claims generally have to be filed within three years of the date a return was filed or two years from when tax was paid, whichever is later. Filing a protective claim before that window closes preserves a taxpayer’s right to a refund if the Kwong reasoning is ultimately upheld, without requiring the IRS to have resolved the underlying legal question yet.
The Deadline Passed — Now What?
The article’s own framing captures the key nuance: refund and abatement opportunities remain for certain taxpayers even after the July 10 deadline. That’s because not every taxpayer’s situation hinges on the same date. The applicable deadline depends on individual circumstances — specifically, when a taxpayer’s tax was paid and when their original return was filed. A taxpayer whose relevant payment or filing happened later in the COVID-affected window may still have a valid claim window open past July 10, 2026, because their personal three-year/two-year clock started later than the general date most reporting focused on.
In other words, July 10 was the deadline for the largest and most commonly cited group of affected taxpayers, not a universal cutoff for everyone potentially covered by the Kwong reasoning.
Two Different Claims Processes
The mechanics differ depending on whether a taxpayer already paid the disputed penalties and interest or is still carrying them as an assessed but unpaid balance:
- Already paid — file a refund claim to get the money back.
- Assessed but not yet paid — request an abatement, which cancels the liability rather than refunding money already collected.
For Kwong-related claims specifically, taxpayers generally use Form 843, Claim for Refund and Request for Abatement, for either scenario.
| Situation | Action needed | Form |
|---|---|---|
| Penalties/interest already paid | File a refund claim | Form 843 |
| Penalties/interest assessed, unpaid | Request abatement | Form 843 |
| Individual deadline based on later payment/filing date | Protective claim may still be timely | Form 843 |
A New Portal Made Filing Easier
The IRS launched a dedicated online portal specifically for electronic submission of Form 843 claims that cite Kwong. Before the portal existed, filing typically meant mailing a paper form, which added processing delays on top of an already complex legal claim. The electronic option doesn’t change who’s eligible, but it does streamline submission for the taxpayers and practitioners handling higher volumes of these claims.
Frequently Asked Questions
If I missed the July 10, 2026 deadline, am I automatically ineligible?
Not necessarily. Your specific deadline depends on when your tax was paid or your return was filed. Some taxpayers’ three-year/two-year claim windows extend past July 10, 2026, because their triggering payment or filing date came later in the COVID-affected period.
Do I need a different form depending on whether I already paid the penalty?
No — Form 843 covers both refund claims (for penalties already paid) and abatement requests (for penalties assessed but unpaid). The form is the same; what you’re requesting on it differs.
Does filing a protective claim guarantee I’ll get a refund?
No. A protective claim preserves your right to a refund if the Kwong reasoning is ultimately upheld — it doesn’t guarantee the outcome. It exists specifically so you don’t lose the opportunity while the underlying legal question is still being resolved.
Can I still file on paper instead of using the new portal?
The portal is an added electronic option for Kwong-related Form 843 claims, not necessarily a replacement — but using it can reduce the processing delays associated with mailing a paper form.