Millions of Americans face the IRS July 10 refund deadline after a federal judge ruled in November that the IRS should have suspended filing and payment deadlines during the COVID-19 disaster declaration. Erin Collins, the National Taxpayer Advocate, said most taxpayers must file a claim for refund on or before July 10, 2026.
The deadline is tied to a period that began Jan. 20, 2020, and ended May 11, 2023. Because IRS rules gave taxpayers 60 additional days after a disaster declaration ended, the deadline moved to July 10, 2023, and the court ruling gives affected taxpayers until July 10, 2026, to request a refund or file a protective claim.
Erin Collins on July 10
Collins wrote that, “However, this relief will not happen automatically. To protect their rights, most taxpayers must file a claim for refund – generally on or before July 10, 2026.” She also wrote that taxpayers who may be affected should review their records now and consider whether they need to file a refund claim, an amended return, original return, abatement request or a protective claim.
For taxpayers seeking money tied to penalties or interest paid to the IRS during the disaster period, Collins said to use Form 843. She said to write “Protective Refund Claim Pursuant to Kwong Case” across the top of that form. Taxpayers who need to change income, deductions, credits, filing status or other items affecting tax liability should file Form 1040-X for the applicable tax year.
Kwong v. United States
The ruling in Kwong v. United States could still be appealed, and the Department of Justice is expected to appeal the decision. That leaves the law unsettled while the filing window keeps running. A protective claim preserves a taxpayer’s right to seek a refund while the legal issue is still being resolved.
Taxpayers generally have three years after filing a return or two years after paying a tax, penalty or interest bill to claim a refund. Here, the court’s decision changes the date that matters for affected taxpayers, and Collins said filing a claim does not guarantee relief. “Filing a claim does not guarantee relief. But missing the deadline may permanently prevent taxpayers from receiving a refund to which they may ultimately be entitled,” she wrote.
Form 843 and Form 1040-X
The practical step for taxpayers is to review records now and decide which filing fits their situation. Form 843 is for refund claims involving penalties or interest, while Form 1040-X applies when the taxpayer needs to alter a return itself. Either way, the July 10, 2026 deadline is the cutoff Collins said most taxpayers must meet to protect their rights.
For readers who think they may qualify, the next move is not to wait for the legal fight to end. The relief depends on action, and missing the deadline may permanently bar a refund claim even if the ruling later stands.
