The IRS Created an Online Portal For Claiming Late-Filed COVID-Era Refunds

The IRS created an online portal dedicated to individuals and businesses seeking to take advantage of the Federal Claims Court's decision allowing a California business owner to recover late-filed refunds for penalties and interest tied to the COVID-19 pandemic.

The portal is currently for individual taxpayers filing Form 843 for claims citing the claims court's recent decision in Kwong v. U.S., in which the U.S. Court of Federal Claims held that Internal Revenue Service deadlines were automatically tolled during the COVID-19 pandemic, the agency July 1, 2026.

Certain individual taxpayers who have an IRS Online Account* may submit their Form 843, Claim for Refund and Request for Abatement, electronically through a new secure application available on IRS.gov located on the Mobile-friendly forms web page. At this time, only claims on Form 843 related to fully paid interest and penalties that cite to Kwong v. United States are being accepted electronically.

Business taxpayers, as well as individual taxpayers who choose not to use the electronic submission option, who want to file a claim related to fully paid interest and penalties that cites to Kwong v. United States may complete the current paper version of Form 843 PDF and mail the form to:

    Internal Revenue Service
    1973 N Rulon White Blvd.
    Ogden, UT 84201

Please identify your submission as being related to Kwong v. United States by writing “Kwong vs. United States” across the top when completing the Form 843.

For Form 843 submissions not related to Kwong v. United States, taxpayers should look to the Form instructions for mailing addresses specific to their reason for filing.

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