En esta noticia
The Internal Revenue Service (IRS) confirmed the refund of penalties wrongly collected during the global COVID-19 emergency in 2026. The measure was decided following a historic court ruling that changed the interpretation of tax deadlines.
According to the court process, the public health emergency laws enacted by the United States government automatically extended the tax compliance deadlines for penalties that were applied between January 2020 and July 2023.
The historic ruling that changed the interpretation of tax deadlines: What is the deadline?
According to the court handling the Kwong v. United States case, the emergency declared by the government automatically extended several due dates until July 10, 2023.
The new deadline was set for July 11, 2023. Therefore, any penalty charged for being late with payments or filing the annual return, may be claimed until July 10, 2026 to receive a refund.
If it is not filed before that date, the right to a refund could be permanently lost even if the courts rule in favor of taxpayers later on.
The extra refund approved by the government: Who can qualify?
This benefit could be available to those who paid penalties or interest for filing tax returns late, paying their tax obligations after the due date, or failing to make certain required payments during the COVID-19 emergency.
Therefore, the measure would apply to both individuals and businesses, trusts, and other affected entities subject to tax penalties. In this regard, interest charged on tax debts that arose during those years may also be claimed.
The government approves a refund of thousands of dollars: Which form must be filed?
The procedure must be completed using IRS Form 843 (“Claim for Refund and Request for Abatement”). The form cannot be submitted online and must be filed physically by mail with the IRS.
The Taxpayer Advocate Service recommends writing the phrase “Protective Refund Claim Pursuant to Kwong Case” or something similar at the top of the document to preserve the right to claim while the legal dispute continues. In addition, in most cases a separate Form 843 must be filed for each tax year and each type of tax being claimed.