You May Need to File This IRS Form Before July 10

So listen.

A few weeks ago, I told you the IRS might owe some people money back from COVID-era penalties and interest.

And yes, I said might, because this is not one of those “the IRS is cutting checks tomorrow” situations.

This is one of those “the court said something important, the IRS may not be done fighting it, and if you wait too long, you could miss your chance completely” situations.

That part matters.

The National Taxpayer Advocate has been sounding the alarm about this because tens of millions of taxpayers may be affected. But the key word is may. This relief is not automatic. For most people, if you want to protect your right to a possible refund or penalty abatement, you have to file a claim by July 10, 2026.

And because I already know what the next question is…

“How do I actually do that?”

This is the post for that.

We are going to walk through what to check, what form to use, what to write on it, and why certified mail is not the place to be cheap.

Because why would you do all that paperwork and then have no proof you sent it?

Be serious.

First, let’s clear up what this is about.

This whole issue comes from a case called Kwong v. United States.

The short version is this: the court looked at the COVID federal disaster period and said certain federal tax filing and payment deadlines may have been automatically postponed during that period. The COVID disaster period ran from January 20, 2020 through May 11, 2023, and with the extra 60 days added under the disaster rule, that brings the relevant period to July 10, 2023.

So if the IRS charged penalties or interest tied to a filing or payment deadline that fell inside that window, some taxpayers may have a claim.

That does not mean everybody automatically gets money.

That does not mean you can just post “IRS refund” on Facebook and wait for a deposit.

That does not mean the IRS has agreed to send everybody their money back.

What it means is that if you had certain penalties or interest during that COVID disaster window, you may need to file a claim now to protect your rights before the deadline closes.

That is the part I do not want people to miss.

Before you file anything, you need to see what the IRS actually charged you.

Not what you think happened.

Not what you vaguely remember from a notice you threw in a drawer.

Not what your cousin said.

Your IRS tax account transcript.

Your account transcript shows account activity for a specific tax year, including when returns were filed, when tax was assessed, payments, credits, penalties, interest, adjustments, and refunds. That is why it matters here.

Go to the IRS website and request your transcript.

You want the Account Transcript.

Not just the return transcript.

Not the wage and income transcript.

The Account Transcript.

You may need to pull transcripts for 2019, 2020, 2021, and 2022, depending on when your return was due, when you filed, when penalties were assessed, and when payments were made.

The fastest way is through an IRS Online Account. If you cannot access it online, you can request transcripts by mail, but the Taxpayer Advocate says that can take about 5 to 10 days.

And baby, the deadline is not moving just because the mail is moving slow.

Now, once you get the transcript, do not let all those codes scare you.

IRS transcripts look like they were designed by somebody who wanted the public to give up.

But you do not need to understand every single line.

For this purpose, you are looking for a few things:

You want to see whether your transcript shows penalties, interest, payment activity, account adjustments, or refund activity connected to the COVID disaster period.

The Taxpayer Advocate says taxpayers should pay close attention to penalty assessments, interest charges, payment dates, refund dates, and whether those dates fall between January 20, 2020 and July 10, 2023.

Look for wording connected to things like:

Late filing penalty
Failure to pay penalty
Estimated tax penalty
Interest charged
Penalty or interest adjustments
Payments made toward penalties or interest

If you see penalties or interest connected to that disaster period, you may want to consider filing a claim.

And let me be very clear: this is where people can get tripped up.

You are not just looking at the tax year. You are also looking at the dates connected to the penalty, the assessment, and the payment.

Because the deadline can depend on when the return was due, when the penalty was assessed, and when the penalty or interest was actually paid.

That is why the transcript matters.

There are a few different lanes here.

A refund claim means you already paid the penalty or interest and you are asking the IRS to return the money.

An abatement request means the IRS assessed the penalty or interest, but you have not paid it yet, and you are asking them to remove or reduce it.

A protective claim means you are filing now to preserve your rights while the legal issue is still being decided. You may not know the exact amount yet, and the final answer may depend on what happens with the courts, the IRS, or future guidance.

That protective claim part is important.

Because if you sit back waiting for the final word and that final word comes after the deadline, you could lose your chance to ask for the money back.

Like… imagine being right, but too late.

That is not a refund strategy.

That is a headache.

The Taxpayer Advocate says a protective claim does not have to state the exact dollar amount, but it does need to clearly identify the issue, the affected tax year or years, and why the claim is being filed.

So no, “I reserve my right to maybe ask for something later” is not enough.

You need to make it clear that your claim is tied to the COVID disaster period and the Kwong issue.

For Kwong-related penalty and interest claims, the Taxpayer Advocate says taxpayers will generally need to use Form 843, Claim for Refund and Request for Abatement.

This form is paper.

As in print it out.

As in mail it.

As in the IRS is still making people do 1998 paperwork in 2026.

Across the top of the form, write something like:

Protective Refund Claim Pursuant to Kwong Case

or

Protective Refund Claim Pursuant to Kwong v. United States

The Taxpayer Advocate says taxpayers should write “Protective Refund Claim Pursuant to Kwong Case” or similar language across the top and fill in as much detail as possible.

Use one Form 843 for each tax period and each type of tax unless the form instructions clearly allow otherwise. Do not try to cram three years, two issues, and a prayer request onto one form.

That is how paperwork gets messy.

On the form, include as much information as you can:

Your name
Your address
Your Social Security number, ITIN, or EIN
The tax year involved
The type of tax involved
Whether you are asking for a refund or abatement
The penalties and interest involved, if known
A short explanation connecting the claim to the COVID disaster period and Kwong

If you have the exact dollar amount, include it.

If you do not have the exact amount yet, that is where the protective claim language matters.

But still give the IRS enough information to know what you are talking about.

Do you have to attach every piece of paper in your house?

No.

But if you have supporting documents, use them.

The Taxpayer Advocate says refund claims may be strengthened by including things like a transcript with the relevant entries identified, an explanation connecting the penalties to the COVID disaster period, penalty and interest amounts, and copies of IRS notices or correspondence if you have them.

So if your transcript shows the penalty, highlight or mark the relevant lines.

If you have an IRS notice that shows the penalty or interest, include a copy.

Do not send your only copy.

Make copies.

Keep your originals.

Put the whole thing in a folder.

Because the IRS can lose paper like it is training for the Olympics.

This is not the time for vibes.

Mail the claim by certified mail with return receipt or another trackable method that gives you proof of timely mailing.

The Taxpayer Advocate specifically warns that not having proof of mailing is a mistake taxpayers should avoid.

Why?

Because Form 843 cannot be filed electronically for this. The IRS does not give you an instant “we got it” email. And if your form gets lost or delayed, your proof of mailing may be what protects you.

Send it to the correct IRS service center.

For an individual income tax issue, that usually means the IRS address where you would file your current-year Form 1040, unless your IRS notice gives you a specific address to use.

And please, do not just drop this in the mailbox like a birthday card.

Certified mail.

Return receipt.

Keep the receipt.

Keep the tracking.

Keep a copy of everything.

All facts.

For most affected taxpayers, the key deadline is July 10, 2026.

That date matters because the Taxpayer Advocate says the three-year deadline for many refund or protective claims tied to 2019 through 2022 returns would be postponed until July 10, 2026.

But there is an exception people need to know.

If you paid the penalties or interest later, the two-year rule may give you more time.

The general rule is that refund claims usually have to be filed within three years from when the return was filed or two years from when the tax was paid, depending on the situation. The Taxpayer Advocate gives an example where someone who paid the penalties and interest on July 1, 2025 may have until July 1, 2027 to file, because the two-year deadline from payment is later than July 10, 2026.

So yes, July 10, 2026 is the big date.

But your actual situation may depend on your transcript and your payment dates.

That is why I keep saying: pull the transcript.

Do not guess.

Here is the honest answer.

You may wait.

A protective claim is not the same as the IRS saying, “Approved, here is your refund.”

The Taxpayer Advocate says protective claims are often held while the underlying legal issue is resolved, and that process can take time.

So do not file this expecting money next Friday.

File it because if the legal issue is resolved in favor of taxpayers later, you do not want to be standing outside the door saying, “Wait, I was affected too.”

Because the IRS is not famous for saying, “Aww, you meant to file?”

No ma’am.

If your transcript is confusing, if you had multiple years, if you are on a payment plan, if you paid penalties at different times, if you have business taxes, international filing penalties, or an IRS notice you do not understand, get help.

The Taxpayer Advocate specifically points people to Low Income Taxpayer Clinics, also called LITCs, for help if they qualify.

Also, be careful who you pay.

This is exactly the kind of thing that makes people come out of nowhere with big promises, fake urgency, and fees that do not make sense.

If somebody is promising you a guaranteed refund before they even look at your transcript, pause.

If they are charging based on the size of the refund, pause.

If they cannot explain what they are filing and why, pause.

You can be urgent without being reckless.

Pull your IRS Account Transcript for each year that may be affected.

Look for penalties, interest, payments, dates, notices, and adjustments connected to the COVID disaster period.

Check whether the relevant dates fall between January 20, 2020 and July 10, 2023.

Download IRS Form 843.

Write “Protective Refund Claim Pursuant to Kwong Case” or similar language across the top.

Use a separate Form 843 for each tax period and type of tax, unless the instructions clearly say otherwise.

Include your identifying information, tax year, explanation, and penalty or interest details if known.

Attach copies of transcripts or IRS notices if helpful.

Mail it to the correct IRS address.

Use certified mail with return receipt.

Keep copies of everything.

Do not wait until July 9 and start acting surprised.

All I’m saying is…

This is one of those tax situations where the people who know may protect themselves, and the people who never hear about it may miss out.

And that does not sit right with me.

If the IRS charged you penalties or interest during the COVID years, this is worth checking.

Not panicking.

Not assuming.

Checking.

Because a transcript, a form, and certified mail could be the difference between preserving your right to a possible refund and finding out later that you were eligible, but missed the window.

And that would annoy me for you.

Just keep that in mind.