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Form 843 Protective Claim Checklist Before July 10, 2026

Cassandra de la Fe, CPA · May 8, 2026

Filing a protective Form 843 claim before July 10, 2026 is the single most important step for anyone who paid IRS penalties or interest during the COVID disaster period. Kwong v. United States (179 Fed. Cl. 382, Nov. 25, 2025) held that IRC §7508A(d) mandatorily postponed federal tax deadlines from January 20, 2020 through July 10, 2023 — and a protective claim locks in your refund rights even if the IRS appeals the ruling. This checklist covers what to gather, what language to use, and how to mail the claim correctly. If you'd rather have a CPA handle it, our Kwong claim service prepares and mails Form 843 on your behalf.

Why a Protective Claim Matters Right Now

A protective refund claim preserves your legal right to a refund while underlying litigation is still pending. The DOJ has indicated it will appeal Kwong, so the case is not yet final. But the three-year statute of limitations under IRC §6511(a) does not pause for appeals. Miss July 10, 2026, and the IRS can lawfully reject your claim as time-barred — permanently, regardless of the ultimate outcome.

The National Taxpayer Advocate's April 2026 alert urged taxpayers to file protective claims now rather than wait for the appeal to resolve. The cost of filing is low; the cost of missing the deadline is permanent.

What to Gather Before Filing

Collect these items for each tax year you intend to claim. You will need a separate Form 843 for each year.

  • IRS Account Transcript for each affected year. Available free via IRS Online Account at irs.gov or by mailing Form 4506-T. The transcript shows the exact penalty amount assessed, the date it was assessed, any prior abatements, and the penalty code (TC 160 = failure-to-file; TC 270 = failure-to-pay; TC 340 = interest). Do not estimate from a notice — use the transcript.
  • Copies of IRS notices. CP14 (balance due), CP501, CP503, CP504, or any exam report that references the penalty. You will attach these if the penalty type is not obvious from the transcript.
  • Original return and any amended returns for the year in question. The IRS will confirm the return was filed before cross-referencing the claim.
  • Proof of payment. Cancelled checks, IRS Direct Pay confirmation, or EFTPS records showing the date and amount paid. The statute of limitations runs from payment date, so this matters.
  • Your prior-year addresses. Form 843 asks for the address from the original return. Mismatches can cause processing delays.

Required Protective Claim Language

The IRS will not treat a plain Form 843 as protective — you must state the legal basis on the form itself. In Box 7 ("Explanation"), include language that:

  1. Names the case and citation: Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025).
  2. Cites the statutory basis: IRC §7508A(d), mandatory postponement during the COVID-19 disaster period.
  3. States the disaster period: January 20, 2020 through July 10, 2023.
  4. Identifies the specific penalty type and the tax year.
  5. Labels the claim as protective: "Protective Refund Claim Pursuant to Kwong v. United States."

A sample opening reads: "This is a protective refund claim pursuant to Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025). Claimant seeks refund of the [failure-to-file / failure-to-pay / underpayment interest] assessed for tax year [YYYY] on the grounds that IRC §7508A(d) mandatorily postponed all federal tax deadlines during the COVID-19 disaster period (January 20, 2020 – July 10, 2023), rendering the assessed penalty legally unauthorized."

Greenback Tax Services confirms that the protective language in Box 7 is what distinguishes a Kwong claim from a standard abatement request and ensures the IRS holds the claim pending appeal resolution.

Filing Mechanics (Paper Only)

Form 843 is paper-only — there is no e-file option. The IRS Form 843 page lists the current mailing addresses by filer type. For individuals, the address depends on whether your last filed return was processed at the Ogden, Utah or Kansas City, Missouri service center.

Mail the completed Form 843 and all attachments by USPS Certified Mail, Return Receipt Requested or by another trackable carrier (UPS or FedEx with signature confirmation). The IRS uses the postmark date as the filing date for statute of limitations purposes. A tracking record is your only proof that the claim was timely filed.

Keep a complete copy of everything you mail — the form, all attachments, and the carrier receipt. IRS processing times for Form 843 currently run four to six months. You will not receive a confirmation letter immediately.

Send one envelope per tax year. Do not combine claims for 2020 and 2021 in the same mailing. The IRS processes each Form 843 independently, and mixing years in a single submission can cause both claims to be rejected for procedural reasons.

What Happens After You File

The IRS has six months to respond to a refund claim before you can sue in district court or the Court of Federal Claims. In practice, most Kwong protective claims will be held pending the outcome of the government's appeal. That is expected — a protective claim is designed to sit and wait.

You may receive a Letter 916C ("Claim Incomplete for Processing") if the protective language is missing or unclear. If you receive this letter, do not ignore it. You have a window to respond with a corrected claim or additional explanation.

If the appeal resolves in favor of taxpayers, the IRS will process held claims and issue refunds with interest. If the appeal reverses the Kwong ruling, the protective claim will be denied — but filing costs nothing except the postage and CPA prep time.

The AICPA's Kwong resource center is tracking developments in the appeal and publishing practitioner guidance as the case moves through the Federal Circuit.

For more on estimating how much your claim might recover, see our Kwong refund amount estimation guide. Ready to file? Start with our free eligibility screen.

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