You May Be Owed a COVID Tax Refund
A 2025 federal court ruling (Kwong v. United States) found the IRS improperly charged penalties and interest during COVID (Jan 2020 – Jul 2023). Filing a free Form 843 protective claim preserves your right to a refund while the case is appealed.
Answer a few quick questions below and we'll give you the right form, instructions, and mailing address — completely free.
What Is Kwong v. United States?
During the COVID-19 pandemic, the federal government declared a national disaster. Under federal law (IRC Section 7508A), a disaster declaration automatically suspends IRS filing and payment deadlines. Despite this, the IRS continued charging millions of Americans penalties and interest for filing or paying late.
In November 2025, a federal court ruled in Kwong v. United States that these charges were illegal — and that affected taxpayers are entitled to refunds of those penalties and interest.
The IRS has appealed, so the case is still working through the courts. But you can't wait for it to finish: the deadline to file a refund claim is July 10, 2026. Filing a Form 843 protective claim now locks in your right to that refund while the appeal plays out — think of it as reserving your place in line.
What type of tax penalty did you receive?
Select the category that applies to you.
How It Works
File Now to Preserve Your Right
The deadline to claim is July 10, 2026. Miss it and your right to a refund is permanently lost — regardless of how the appeal is decided. A protective claim reserves your place in line.
A Simple Two-Step Approach
Now: print the form, fill in your basic details, and mail it to preserve your claim. Later: once the appeal resolves, file a complete Form 843 with your exact figures.
One Important Rule
Only file for tax periods in which you actually received a penalty notice or were charged interest by the IRS.
Why Is This Free?
There's no catch. When we came across the Kwong v. United States ruling, we felt every American taxpayer should know about it — the IRS isn't going to send you a letter saying they owe you money. So we put together the forms, made it as simple as possible, and got the word out.
AP Tax Group is a full-scale accounting firm serving the United States and Canada, with expertise in cross-border tax and tax dispute resolution. Our name is on everything, and we're proud of that. Our only honest ask: when we launch new tax tools, we'd love the chance to reach out. No hidden agenda, no obligation.