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Story summary
- The Kwong v. United States case ruling says COVID-19 tax deadlines should have been postponed, making penalties from January 20, 2020, to July 10, 2023, potentially refundable.
- Millions of Americans may qualify for refunds.
- Claimants must file by July 10, 2026, using Internal Revenue Service (IRS) Form 843 after reviewing tax records.
- If the IRS appeals, filing preserves the right to a refund.
