The IRS COVID tax refund deadline is July 10, and the IRS added electronic filing for Form 843 on July 1 for claims tied to the potential COVID refund. The new online option arrives just days before the cutoff for taxpayers seeking relief.
Glen Frost on filing speed
Glen Frost, Frost Law's founding partner, said, "Time is critical for people considering filing a claim". His point is practical: the only way to seek the refund or abatement is to get a claim in by July 10, and paper filing or using a professional is no longer the only route.
Form 843 is the Claim for Refund and Request for Abatement form. The IRS quietly added the tool to its website so taxpayers can submit claims electronically for this specific issue, which is tied to the ruling in Kwong v. United States.
Kwong v. United States
Late last year, a federal judge in Kwong v. United States suggested that federal tax filing and payment deadlines were automatically suspended during the federally declared COVID disaster period from Jan. 20, 2020, through May 11, 2023. That ruling opened the door for millions of Americans who paid or were charged late fees or interest during those years to seek refunds or abatements if the decision stands.
Erin Collins, the Independent National Taxpayer Advocate, said the ruling may affect other tax-related deadlines. She said, "This may include taxpayers who never filed original returns, as well as taxpayers who may benefit from filing amended returns to claim additional credits, deductions, or payments."
Erin Collins and the deadline
Collins also said, "A protective claim can preserve a taxpayer’s right to a refund while the law remains unsettled". She said taxpayers should review records now and consider whether they need to file a refund claim, an amended return, an original return, an abatement request, or a protective claim.
The government is appealing the ruling, and filing a claim does not guarantee relief. Still, missing the deadline may permanently prevent taxpayers from receiving a refund to which they may ultimately be entitled, which leaves the July 10 cutoff as the one date taxpayers need to hit.
