The Internal Revenue Service has launched an online tool allowing taxpayers to electronically file Form 843 to claim refunds for penalties and interest paid during the COVID-19 pandemic, with the deadline for most claims set for July 10, 2026.
The new e-filing option is limited to individual taxpayers seeking refunds tied to Kwong v. United States, a case in which the U.S. Court of Federal Claims ruled in late 2025 that certain tax deadlines should have been automatically suspended during the federally declared COVID-19 disaster period — running from January 20, 2020, through May 11, 2023, plus 60 days.
The government has appealed the decision, and the case is pending before the U.S. Court of Appeals for the Federal Circuit. Millions of Americans may be eligible to recover penalties and interest paid between January 2020 and July 2023.