Do I have to wait for the Kwong appeal to be resolved before filing?

No. Waiting is the single biggest risk. Filing now — either as a regular refund claim or as a protective claim — preserves your right to a refund regardless of how the appeal turns out. If you wait and the deadline passes, no court ruling will bring back the claim.

What is a protective claim, and do I need one?

A protective claim preserves your right to a refund while the law is still being litigated. The Taxpayer Advocate specifically recommends them for Kwong-based claims. To file one, you write "Protective Refund Claim Pursuant to Kwong Case" across the top of Form 843. It does not require a final dollar figure — just enough detail to identify the year and the contingency.

Will the IRS notify me if I qualify?

No. The IRS has not committed to any automatic Kwong-based refunds, and the National Taxpayer Advocate has explicitly stated that relief will not happen automatically for most taxpayers. If you don't file, no one will file for you.

Can I file Form 843 online?

No. Form 843 must be printed and mailed on paper. The Taxpayer Advocate has recommended that the IRS build an electronic portal for these claims but it has not yet done so.

What if I already received earlier IRS automatic relief?

You may still qualify for additional refunds outside of what the earlier notices covered. Notice 2022-36 and Notice 2024-07 had narrow eligibility windows. Kwong reaches further into both years and penalty types.

Is this only for individuals?

No. Eligibility extends to individuals, small businesses, large corporations, partnerships, estates, and trusts — anyone the IRS assessed pandemic-era penalties or interest against. International information return penalties (1099, 1095, 8938 and similar) are also covered.

How much money is actually at stake per taxpayer?

It depends on the size of the assessment, but for individuals and small businesses it commonly ranges from a few hundred dollars to several thousand. For larger businesses and taxpayers with international information return penalties, claims can be substantially higher. PenaltyBack provides a free check against your IRS account so you can see your specific number before filing.

The IRS May Owe You Money From COVID — File By July 10, 2026

A November 2025 federal court ruling could entitle tens of millions of taxpayers to refunds of pandemic-era penalties and interest. Relief isn't automatic, and Form 843 still has to be mailed on paper. The deadline is July 10, 2026.

Continue your research

Five companion guides go deeper on the legal basis, the penalty math, and the filing mechanics:

Kwong v. United States, Explained — a plain-English breakdown of the Court of Federal Claims decision interpreting IRC § 7508A(d).
Loper Bright + Kwong: why two recent court decisions matter for your IRS refund claim — how the 2024 Supreme Court decision overruling Chevron deference connects to the Kwong reading.
Failure-to-file vs failure-to-pay: which COVID penalties may be refundable — side-by-side comparison of the two most common § 6651 penalties and the Kwong eligibility map.
How to read your IRS account transcript for COVID-era penalties — step-by-step guide with the IRS transaction code reference table.
Form 843 protective claim wording — exact header language plus sample line-7 explanation paragraphs by penalty type.

Decide which path fits

Three comparison guides walk through process and effort tradeoffs for the most common decision points:

PenaltyBack vs filing yourself — side-by-side of the DIY Form 843 path vs. the done-for-you process. Time, effort, error risk, and cost.
PenaltyBack vs your CPA — process, scope, and fee-structure differences for taxpayers who already have a CPA.
PenaltyBack vs other tax services — a seven-criterion evaluation framework for any COVID-era refund provider.

The IRS May Owe You Money From COVID — File By July 10, 2026

TL;DR

Continue your research

Decide which path fits