WASHINGTON, D.C. — The Internal Revenue Service (IRS) expanded electronic submission methods for claims related to a federal judge's ruling in Kwong v. United States on July 1, 2026. The ruling determined that tax filing and payment deadlines should have been postponed for the duration of the COVID-19 disaster declaration plus 60 days.

The period affected by the ruling spans from Jan. 20, 2020, through July 10, 2023. Individuals, small businesses, large corporations, estates, and trusts that incurred penalties for late tax filings or payments during this period may be eligible for refunds. Taxpayers who were charged interest that began accruing during this period plus 60 days may also be entitled to refunds. The U.S. government is currently appealing the ruling, and taxpayers must submit claims for potential refunds by July 10, 2026.

The IRS stated that electronic submissions are being accepted only for claims on Form 843, "Claim for Refund and Request for Abatement," related to fully paid interest and penalties that specifically cite Kwong v. United States. Taxpayers can access Form 843 through the IRS's "mobile-friendly forms" web page after logging in via the ID.me service. If submitting Form 843 by paper, taxpayers must note that the submission is related to the Kwong case at the top of the form. The IRS assessed over 120 million penalties during the pandemic timeframe.

National Taxpayer Advocate Erin M. Collins advised taxpayers to specify they are filing a "protective claim" when submitting claims for potential COVID-era refunds. Collins wrote, "The claim should clearly state that your claim is based on the COVID-19 disaster relief period and the legal reasoning reflected in Kwong." She added, "It should also identify the specific penalties and interest, tax period, and dates at issue." Collins stated that a separate form should be filled out for each tax period and each type of tax, unless otherwise indicated in the Form 843 instructions. She suggested submitting paper forms by certified mail to obtain proof of mailing and delivery, as the IRS does not confirm receipt of paper forms.

Taxpayers can review federal income transcripts to check their eligibility for refunds. These transcripts are available on the IRS website using the ID.me service or can be requested via mail. Mailed transcript requests may take five to 10 days to arrive. If the IRS does not respond to a claim within six months, taxpayers are able to take the agency to court. Ken Kies, Assistant Secretary of the Treasury Department, said the Trump Administration believed the Kwong v. United States decision "was wrongly decided because it is a misreading of the plain language of the statute."