July 10, 2026 Deadline Set for Protective Claims on COVID Tax Refunds Under Appeal

Taxpayers face a July 10, 2026 deadline to file claims with the IRS that would protect potential refunds or abatements stemming from a federal judge's ruling in Kwong v. United States. Usa Today reported that the ruling, issued late last year, indicated federal tax filing and payment deadlines were automatically suspended during the COVID-19 disaster period from January 20, 2020, through May 11, 2023.

The government is appealing the decision. If the ruling stands, millions of Americans who paid or were charged late fees or interest during the period could receive refunds. Tax experts told Usa Today that the statutory deadline for filing refund claims under the ruling falls on July 10, 2026.

Glen Frost, founding partner of Frost Law, said time is critical for people considering filing a claim. Frost Law closed its COVID tax refund tool on June 24, 2026 after assisting hundreds of taxpayers. The website covidtaxrefunds.com remains open and has received thousands of requests, according to Alyssa Maloof Whatley with EasAlyAI and Frost Law.

Taxpayers may file using IRS Form 843 and information from their tax transcripts, said Jon Wasser, partner at Fox Rothschild. In most cases a separate form is required for each tax period and type of tax, according to Erin Collins, the independent National Taxpayer Advocate. Claims should specify they are protective filings based on the Kwong decision regarding Section 7508A(d).

If a taxpayer needs third-party assistance, IRS Form 8821 is required and typically takes 14 days to clear. Mail-in claims should be sent by certified mail before July 10 to ensure receipt, Frost said.