IRS adds online option for Kwong-related refund claims

Last week, the IRS added an online option to its mobile-friendly forms page for individual taxpayers to e-file Form 843, Claim for Refund and Request for Abatement, for protective refund claims related to the Kwong decision.

In Kwong, the Court of Federal Claims held that the filing deadline for refund claims for penalties and interest was automatically extended by Sec. 7508A(d) due to the COVID-19 disaster declaration.

Under the court’s reasoning in Kwong, certain periods during the COVID-19 disaster — from Jan. 20, 2020, through July 10, 2023 — could be disregarded under Sec. 7508A(d)(1) when determining filing deadlines. Some taxpayers may argue that this interpretation effectively extends the time limits for filing refund claims tied to those years.

Online filing of Form 843 for a Kwong-related refund claim is open only to individuals and not to businesses, which must file a Form 843 on paper. Individuals filing Form 843 electronically must have an IRS Online Account and must write “Kwong vs. United States” across the top of the form. Read more.