Tens of millions of Americans may be eligible for a tax refund or abatement due to a recent federal court decision. The deadline to apply for the refund or abatement is July 10, 2026. The court decision affects those who paid fees for filing late, interest to the government, or penalties for not making estimated payments during the COVID-19 federal disaster period, which lasted from January 20, 2020, to July 10, 2023.
How to File a Claim
The relevant form for this claim is Form 843, Claim for Refund and Request for Abatement. The form can be filled out online through the IRS’ mobile-friendly forms tool. To do so, you need to make an online IRS account and have scans of the necessary documents ready. You’ll know your submission was successful when you receive a message confirming submission and a link to download it.
When filling out the form, write ‘Protective Refund Claim Pursuant to Kwong Case’ or something similar across the top and fill in as much detail as possible. You can fill out the form for a refund of an amount you already paid or an abatement of a payment you’ve been told by the IRS that you owe.
Original reporting: NBC10 Boston — read the source article.