(UNITED STATES) — Taxpayers seeking refunds or abatements of certain COVID-era penalties and interest must file Form 843 by July 10, 2026, with an online option available through an IRS Online Account.

The deadline applies to specific claims involving failure-to-file, failure-to-pay, and related charges assessed during the COVID-19 disaster relief period. The IRS added electronic filing for eligible Form 843 claims on July 1, 2026.

The claim process concerns earlier tax years, including 2019, 2020, 2021, and 2022. It does not replace the filing process for tax year 2026, whose federal returns generally will be filed in 2027.

Taxpayers must identify the penalty or interest at issue, select the correct tax year, and provide enough information for the IRS to review the request. Relief is not automatic simply because a taxpayer paid a COVID-era charge.

Who may need to file Form 843

Form 843, Claim for Refund and Request for Abatement, is used to request a refund of certain taxes, penalties, or interest. It can also request abatement of charges that remain unpaid.

The COVID-related filing opportunity is aimed at taxpayers who were affected by failure-to-file or failure-to-pay charges during the designated disaster relief period. Some related interest and penalties may also qualify.

Payment status matters. The electronic process described by the IRS is available for certain fully paid interest and penalty claims. Unpaid charges may require a paper filing or a different procedure.

Taxpayers who believe the underlying income tax was calculated incorrectly generally should not use Form 843 to change that liability. They may need an original return, an amended return, or another form instead.

Immigration status does not by itself create eligibility for this relief. A green card holder, H-1B worker, F-1 student, J-1 exchange visitor, or other visa holder must examine the tax account and penalty history.

Residency status can still affect the original return. A nonresident alien may have filed Form 1040-NR, while a resident alien generally reports worldwide income on Form 1040. IRS 519 explains those filing rules.

📅 Deadline Alert: The filing deadline for the described COVID-era refund or abatement claims is July 10, 2026. Filing after that date can affect refund rights.

Online filing through an IRS Online Account

The IRS began offering an electronic Form 843 option on July 1, 2026. The service requires an active IRS Online Account.

Taxpayers should gather their account records before starting. The online process asks for the applicable tax year and information supporting the penalty or interest claim.

Use the IRS account portal through the agency’s official Account page. Account access may require identity verification and an authentication method.

The filing sequence is as follows:

• Sign in to the IRS Online Account.
• Open the IRS mobile-friendly forms page.
• Select the electronic option for Form 843.
• Choose each applicable tax year.
• Describe the penalty, interest, payment, and requested relief.
• Attach or provide any requested supporting information.
• Review the entries before submitting the claim.
• Save the confirmation and a copy of the completed submission.

The electronic option is limited to certain claims. The IRS may direct taxpayers to paper filing when the claim does not fit the online service.

A separate Form 843 may be required for each tax year. Taxpayers should follow the online system’s instructions rather than combine years without confirmation.

Confirmation of submission does not equal approval. The IRS must review the claim, verify the account history, and determine whether the requested relief is allowed.

Protective claims and Kwong v. United States

Some taxpayers may file a protective claim when their refund rights depend on the outcome of Kwong v. United States. A protective claim preserves a potential refund position while a legal issue remains unresolved.

A protective claim must identify the taxpayer, the relevant tax year, the basis for the claim, and the amount involved when reasonably available.

Paper filers should write “Kwong vs. United States” across the top of Form 843. The wording helps identify the legal basis for the submission.

Taxpayers should not assume that writing the case name guarantees a refund. The IRS can reject a claim that lacks facts, documentation, a valid legal basis, or a timely filing.

Protective claims can involve legal questions that differ from ordinary penalty-abatement requests. A tax attorney or certified public accountant should review the claim when the amount is large or the legal issue is unclear.

When Form 843 is not the right form

Form 843 generally addresses specific taxes, penalties, interest, or fees. It is not a universal correction form for every federal tax error.

An amended return may be necessary when the original return reported incorrect income, deductions, credits, filing status, or tax calculations.

A nonresident alien who needs to correct Form 1040-NR may need Form 1040-X, subject to the applicable filing instructions. A resident alien may need an amended Form 1040 instead.

Foreign reporting errors require separate analysis. FBAR reporting uses FinCEN Form 114, while specified foreign financial assets may require Form 8938.

The FBAR filing threshold remains $10,000 in aggregate foreign account value at any time during the year. Form 8938 thresholds depend on filing status and residence.

⚠️ Warning: Do not use Form 843 to change an underlying income tax liability. Select the return or form that addresses the actual error.

Paper filing option

Taxpayers who cannot use the electronic service may submit a paper Form 843. The IRS lists the following mailing address for these claims:

Internal Revenue Service
1973 N Rulon White Blvd.
Ogden, UT 84201

Write “Kwong vs. United States” across the top when filing a paper claim based on that protective position.

Complete every applicable section of Form 843. Explain the tax year, charge, payment date, requested amount, and reason for the refund or abatement.

Keep proof of mailing and a complete copy of the submission. Certified mail, a private delivery service, or another trackable method can document timely delivery.

Mailing the form before July 10, 2026 is prudent. Taxpayers should retain the receipt, tracking record, payment evidence, and IRS notices.

Documents you will need

The claim should be supported by records that connect the requested relief to the taxpayer’s IRS account.

• Completed and signed Form 843, unless submitted electronically.
• IRS penalty and interest notices.
• Account transcripts for each affected tax year.
• Copies of the relevant Forms 1040, 1040-NR, or amended returns.
• Proof of payments, including canceled checks or electronic payment confirmations.
• IRS correspondence about COVID-era relief or penalty assessment.
• Calculations showing the amount requested.
• Evidence supporting a protective claim, if applicable.
• Immigration and residency records when they explain the original filing position.
• Proof of timely mailing for paper submissions.

Account transcripts can help distinguish tax, penalties, interest, payments, and credits. The IRS provides transcript information through its Transcript page.

Deadlines and records

The July 10 deadline applies to the COVID-era claim described here. It is separate from the normal filing deadline for a 2026 income tax return.

An extension of time to file an income tax return does not automatically extend every information return or payment deadline. Taxpayers should confirm each deadline separately.

Before submitting the claim

Compare the IRS notice with the account transcript. Confirm that the requested amount matches the charge actually assessed or paid.

Check whether the IRS already issued a refund, credit, or adjustment. A duplicate claim can delay review or create conflicting account activity.

Review the taxpayer identification number, tax year, address, payment date, and bank information. Errors in these fields can delay processing.

Keep the online confirmation or mailing receipt with the tax records. The IRS may request additional evidence after submission.

Taxpayers with multiple years, foreign filings, dual-status returns, treaty positions, or immigration-related residency changes should obtain professional assistance before filing.

IRS and publications provide the official instructions for Form 843 and related returns. The IRS International Taxpayers portal also addresses nonresident and resident alien filing rules.

Review the claim before July 10, 2026, submit it through the IRS Online Account when eligible, and retain proof of filing. A qualified tax professional or CPA can assess eligibility, protective claims, and related immigration tax issues.

⚠️ Disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax situations vary based on individual circumstances. Consult a qualified tax professional or CPA for guidance specific to your situation.