Deadline to Claim Missing Pandemic Payments Is Fast Approaching

For many late returns filed during the COVID-19 pandemic, the IRS imposed penalties and interest. However, a recent federal tax case indicates that those returns were not technically late because the pandemic was a federally declared disaster. Therefore, taxpayers may now claim refunds of those penalties, interest, and potentially other missing refunds from that period, but the deadline to do so is July 10, 2026.

Why Was the Deadline Extended?

The decision in Kwong v. United States, 179 Fed. Cl. 382 (2025) allows taxpayers who missed the legal timeframe to claim refunds. The pandemic paused the statutory clock.

What Applies to the Extended Window?

The extension applies to late-payment or late-filing penalties for the 2019-2023 tax years. It also assists taxpayers who never received their Economic Impact Payments (EIP). These are the advanced tax credits or stimulus checks given during the pandemic.

How Do I Request a Refund?

File your claim by July 10, 2026. Taxpayers must submit either Form 843 (used to claim refunds on interest, fees, and penalties) or file a protective or amended tax return.

To submit correctly, write “Protective Refund Claim Relating to Kwong vs. United States” across the top of the form. Check the applicable penalty or interest box at the top of the page, enter the tax year on Line 1, and write “TBD-Protective Claim” on Line 2. On Line 3, list the dates you paid for the penalties or interests. Check the box labeled “income” on Line 4 and the box labeled “1040” for Line 5. On Line 6, enter the specific Internal Revenue Code from your IRS notice, then check the box labeled “reasonable cause or other reasonable allowed under the law” on Line 7. Finally, use Line 8 to note that this filing protects your refund right while the Kwong case is decided.

Taxpayers seeking a refund can access IRS Form 843 here: Filing Form 843 for claims citing Kwong v. United States | Internal Revenue Service

When is the Deadline?

The deadline to file Form 843 or another form of protective claim is July 10, 2026.

Disclaimer:

The post’s purpose is to raise awareness and understand potential rights. It is not legal advice.