If I filed by July 15, 2020 but still got a penalty, does this apply?

Possibly. Pull the account transcript to see exactly what was assessed and when. Some 2019 returns had penalty assessments tied to balance-due payment dates rather than filing dates, and those may be challengeable separately.

What about interest charged on 2019 amounts after the original April 15, 2020 due date?

Interest tied to amounts due that fell within the disaster window may be eligible under the same reasoning as penalties. Form 843 can claim refund or abatement of both penalty and interest amounts.

Does 2019 have any deadline that's different from later years?

The July 10, 2026 refund-claim deadline is the same regardless of tax year — it's measured from the end of the disaster period plus 60 days, then 3 years for the refund SOL. Don't wait.

2019 Tax Year COVID Penalty Refund

TL;DR

If the IRS assessed a late-filing, late-payment, estimated-tax, or interest charge on your 2019 tax return, the November 2025 ruling in Kwong v. United States may unlock a refund. The IRC § 6511 refund-claim window for 2019 returns depends on when you filed and when you paid — for many filers the protective Form 843 should already be on file, and any remaining 2019 windows close soonest. We help taxpayers file these claims on a no-win, no-fee basis.

Why 2019 matters specifically

2019 was the first tax year directly impacted by the COVID-19 federally declared disaster. Original Form 1040 returns were due April 15, 2020, and Notice 2020-23 generally postponed that filing and payment date to July 15, 2020. Form 1065 partnership returns were postponed from March 16, 2020 to July 15, 2020 under the same notice, and most calendar-year corporate Form 1120 returns were similarly extended. Despite those headline extensions, the IRS continued to assess late-filing, late-payment, and interest charges on many 2019 returns — particularly on returns filed after July 15, 2020 or on balances paid after that date.

Under IRC § 7508A(d), a federally declared disaster triggers a mandatory extension period for taxpayers in the disaster area. The November 2025 Court of Federal Claims decision in Kwong v. United States, 179 Fed. Cl. 382, read § 7508A(d) to require that the disaster suspension apply automatically to filing and payment deadlines for the full COVID-19 period — broadly January 20, 2020 through July 10, 2023. If that reading holds on appeal, many 2019 penalty assessments may have been improperly imposed and the underlying amounts may be refundable.

The Kwong ruling is currently being appealed, so eligibility is not guaranteed. A protective Form 843 filed before the relevant § 6511 deadline preserves your right to a refund regardless of how the appeal resolves.

2019 penalties that may qualify for refund

The most common assessments on 2019 returns are:

Failure-to-file (TC 166 / TC 160) under IRC § 6651(a)(1) — up to 5% per month, capped at 25% of unpaid tax.
Failure-to-pay (TC 276 / TC 270) under IRC § 6651(a)(2) — 0.5% per month on unpaid balance.
Estimated-tax (TC 170 / TC 176) under IRC § 6654 — quarterly underpayment penalties for 2019.
Information-return penalties (TC 240) under §§ 6721 and 6722 — for late-filed 2019 Form 1099, 1095, 5471, 5472, or 8938 returns.
Underpayment interest (TC 196 / TC 340) tied to the unpaid 2019 balance.

Each is its own statutory assessment with its own legal basis. A protective Form 843 lists each separately. For background, see our deeper analysis of failure-to-file vs failure-to-pay.

Filing deadline for 2019 refund claims

IRC § 6511 generally requires a refund claim be filed within (a) 3 years of the original return filing, or (b) 2 years from the date the tax was paid, whichever is later. For 2019 returns, this means:

A 2019 Form 1040 filed on the postponed July 15, 2020 deadline may have a 3-year window that closed on or around July 15, 2023 — meaning the standard refund window for the originally assessed liability may already have run.
If you paid the assessed 2019 penalty in 2021, 2022, or 2023, the 2-year-from-payment window may still be open and may govern instead. That window measures from each separate payment date.
The federally declared disaster declaration may have extended these windows via IRC § 7508A(d) — the same statutory hook the Kwong court relied on. If Kwong is affirmed, claims tied to in-window assessments may be timely under that extended period.

If you are unsure which deadline applies to your specific 2019 filing, file the protective claim now rather than risk the window closing. Confirm your 2019 transcript before filing.

What to look for on your 2019 transcript

Pull your IRS account transcript for tax year 2019 from IRS.gov — see our step-by-step transcript guide. Look for:

TC 150 — your 2019 return assessment. The date here is when the IRS recorded your filed return.
TC 166 or TC 160 — failure-to-file penalty for 2019. The "23C date" is the legal assessment date and is the anchor for Kwong analysis.
TC 276 or TC 270 — failure-to-pay penalty for 2019.
TC 170 / TC 176 — estimated-tax penalty.
TC 240 — miscellaneous penalty (often information-return-related).
TC 670 — payment of an assessed amount. If you have already paid the 2019 penalty, the 2-year-from-payment window may still be open.
TC 290 / TC 291 — additional assessment or abatement following IRS exam.

If any 2019 penalty has a 23C date falling within the COVID-19 disaster declaration window (broadly, January 20, 2020 through July 10, 2023), it may be a candidate for a Kwong-based protective refund claim.

Worked example: a 2019 Form 1065 filer

Consider a small partnership that filed Form 1065 for tax year 2019 on August 14, 2020 — about a month after the postponed July 15, 2020 deadline. Because the return was filed late, the IRS assessed an IRC § 6698 partnership late-filing penalty, recorded on the partnership's account transcript as a TC 240 with a 23C date of October 12, 2020 in the amount of $4,680 (twelve partners × $195 per partner per month, one month). The partnership paid the penalty in March 2021.

The 23C date (October 12, 2020) falls squarely inside the COVID-19 disaster window, so the assessment is a candidate for a Kwong-based protective claim. The 3-year-from-filing window under § 6511 closed on or around August 14, 2023, but the 2-year-from-payment window measured from the March 2021 payment date may still be available, and the § 7508A(d) suspension may further extend it.

A protective Form 843 referencing IRC § 7508A(d), Kwong v. United States, 179 Fed. Cl. 382 (Nov. 2025), and the specific TC 240 entry preserves the partnership's claim. If the appeal affirms Kwong, the IRS may refund the $4,680 plus statutory interest. If the appeal narrows the holding, the protective filing still preserves the partnership's procedural rights for any narrower theory the courts ultimately accept.

Common 2019 scenarios

Filed on the postponed July 15, 2020 deadline but still got a penalty

Some 2019 filers met the postponed July 15, 2020 deadline but were still assessed a failure-to-pay penalty because the underlying balance was paid after that date. Notice 2020-23 postponed both filing and payment, but only through July 15, 2020 — payments made after that date triggered § 6651(a)(2) accrual. The Kwong reading may extend the deadline-suspension period further, in which case those late-payment assessments may be refundable.

Already received automatic abatement under Notice 2022-36

Notice 2022-36 provided automatic abatement for certain Form 1040-series and information-return failure-to-file penalties for tax years 2019 and 2020. If your 2019 penalty was fully abated under that notice, there is nothing left to claim. If only part was abated — or if interest on the abated penalty was not refunded — the remaining amount may still be a candidate for a Kwong-based claim.

2019 international information-return penalties

2019 Forms 5471, 5472, 8938, and similar international information returns generally were not covered by Notice 2022-36's automatic abatement. Late-filing penalties under §§ 6038 and 6679 assessed in 2020 or 2021 may sit squarely inside the disaster window and may be candidates for protective refund claims.

How PenaltyBack handles 2019 claims

We pull your IRS account transcript, identify in-window penalty assessments for tax year 2019, and draft a Form 843 protective claim that references IRC § 7508A(d), Kwong v. United States, 179 Fed. Cl. 382 (Nov. 2025), and the specific transaction codes from your transcript. We file under our authorized representative status. Our work is no-win, no-fee — if the IRS does not refund the penalty, you owe nothing. The Kwong appeal is pending; the protective claim preserves your right regardless of how the appeal resolves.

Frequently asked questions about 2019 claims

My 2019 return was extended to July 15, 2020 — does the Kwong analysis still apply?

Yes. The Kwong reading is that § 7508A(d) suspension runs through the entire disaster period, not just the headline IRS notice. Penalties assessed for filings or payments after July 15, 2020 may still be challengeable.

What if I already received automatic abatement under IRS Notice 2022-36 for my 2019 penalty?

If the penalty was fully abated, there is nothing further to claim. If only part was abated, the remainder may qualify under Kwong. Pull your current transcript to confirm the residual balance.

I paid my 2019 penalty in 2021 — is my refund window already closed?

Possibly not. The 2-year-from-payment window under § 6511 may still be available, measured from your specific payment date. § 7508A(d) suspension under Kwong may further extend it.

Does the Kwong ruling apply to Form 1065 partnership penalties for 2019?

The Kwong reasoning turns on § 7508A(d) deadline suspension, which on its face applies to filing and payment deadlines for affected taxpayers regardless of entity type. The protective claim preserves the argument while the appeal works through the courts.

What about international information return penalties (Form 5471, 8938) for 2019?

These were generally not covered by Notice 2022-36 and are commonly assessed inside the disaster window. They are among the highest-leverage Kwong candidates for 2019 because the per-form penalties are large and continuation penalties accrued throughout the period.

For background: Kwong v. United States, explained. For transcript guidance: How to read your transcript. For Form 843 wording: Form 843 protective claim wording. For the deadline: The IRS may owe you money from COVID — file by July 10, 2026.