Tax

You May Be Able to Save Your Right to Request a Tax Refund from 2019-2022 if You Act Before July 10, 2026. 

General

• General Explanation: There is new legal guidance that MAY affect your ability to file returns and claim refunds for tax years 2019 through 2022. 
• What may have changed? 
• There is an emerging legal interpretation via new caselaw that the deadline for filing 2019–2022 tax returns may have been extended to July 10, 2023.  While this is not yet fully settled law, many tax professionals believe this interpretation is reasonable.
• If this interpretation applies, you may still be able to: 
• Claim refunds for 2019–2022 returns if you file by July 10, 2026, and 
• Request relief from certain penalties and interest if you have or had tax debts for those years 
• Because this area of law is still developing, we cannot guarantee the IRS will accept these returns. However, filing may help preserve your rights. If you do not file by July 10, 2026, your rights will not be preserved.  
• Please note: Using this resource does not create an attorney-client relationship between you and Legal Aid of Southeast and Central Ohio. This is legal information only. You will need to determine whether this potential relief applies to you based on your own tax circumstances.  
• General Resources
• Taxpayer Advocate Service (TAS) Links
• How to Create an IRS Account
• Certified Mail Instructions
• How to Download Transcripts

Penalties

• Penalty Explanation: If you filed late or owed taxes for tax years 2019-2022, you may have been charged penalties and interest. Under this developing interpretation, the due date for filing and payment of tax due may have been July 10, 2023 and you should not have been charged penalties and interest during the disaster period. 
• You may be able to: 
• Request a refund of penalties you already paid
• Ask the IRS to reduce or remove penalties 
• You should: 
• Complete IRS Form 843 for each tax year with a penalty or interest
• Write [“Protective Refund Claim Pursuant to Kwong Case”] across the top of the first page of the IRS Form 843
• Identity the penalties and interest by type and code section 
• Follow the instructions for mailing above 
• Deadlines to request relief: 
• If you made payments towards the debt, we recommend making these requests as soon as possible but definitely by July 10, 2026 or within 2 years of when the payments were made, whichever is later.  
• For example, if you filed a return for tax year 2019 with a balance due that you could not pay. If you paid the balance due including tax, interest, and penalties: 
• On April 15, 2024 your time to claim a refund would have expired on April 15, 2026. However, you may still be able to claim a refund due to the disaster extension. To preserve your right to claim a refund, you must file your Form 843 claiming a refund by July 10, 2026. 
• On April 15, 2025, you can still claim a refund until April 15, 2027. 
• This can be hard to figure out so the safest bet is to file any claims for refund of penalties and interest. If you still owe the tax and have not made payments, you can request an abatement after the penalties and interest appear on your transcript.  You have two years from any payments you towards those penalties and interest to request a refund. 
• What will happen after you file? 
• Penalties
• If you file a protective claim for a refund of penalties, you will need to submit a formal claim once the law becomes clear regarding your eligibility.
• The formal claim must include detailed information and a specific calculation of the amount you are requesting as a refund. 
• For updates and further instructions, you can:
• Visit the Taxpayer Advocate Service website: https://www.taxpayeradvocate.irs.gov
• Search online for “Kwong refunds”
• Check our website, which we will update as new information becomes available as resources allow 
• Penalty Resources
• TAS Links
• Form 843 Package
• Form 843 Abatement Instructions
• Form 843 Refund Instructions

Returns

• Return Explanation: Normally, you have three years from the original due date of a return to claim a refund.
• Example: A 2022 return was due April 15, 2023. The usual refund deadline would be April 15, 2026. Under the new interpretation, you may still be able to claim refunds for 2019–2022 if you file by July 10, 2026, even if the normal deadline has passed. 
• Important: All tax returns are signed under penalty of perjury – like you are swearing to them like you are in a court of law. The IRS holds taxpayers responsible for anything claimed on a return, no matter who prepared it. There could be substantial monetary penalties and future bans for claiming any credits for which you don’t qualify. Also, any refund may be applied to debts you owe, such as:
• Federal or State tax debts
• Defaulted student loans
• Child support
• Other government debts 
• What you should do if you did NOT file returns for 2019–2022: 
• Have returns prepared by a qualified tax preparer or prepare them yourself 
• No matter who prepares them, review the instructions and rules for any tax credits you plan to claim on the return
• Sign and date each return 
• Attach any wage and income forms 
• File those returns by mail as soon as possible, and no later than July 10, 2026 
• Use Certified U.S. mail and keep proof of mailing that has been date-stamped by the post office 
• Send each return separately with a cover letter explaining the potential deadline extension. Visit our website for a sample letter 
• USE MAILING ADDRESS FOR FORM 1040 
• If you have already filed but there may be an issue: 
• This applies if:
• You filed more than 3 years after the original due date but before December 26, 2025, OR
• The IRS says your return was late or cannot find it 
• You filed but did not claim all the refund you could claim 
• You should: 
• Review the return to make sure it is correct and that you qualify for any credits claimed
• File the return again -
• If no changes
• sign and date a new copy of the return
• Write the following clearly across the top of the first page: “Supplemental Return Pursuant to 7508A(f) enacted 12/26/2025” 
• Attach any wage and income forms 
• Use certified U.S. mail and keep proof of mailing that has been date-stamped by the post office 
• USE MAILING ADDRESS FOR FORM 1040 
• If you are adding or removing income, payments or credits from your original return, prepare an amended return
• sign and date the amended return 
• Attach any wage and income forms 
• Use certified U.S. mail and keep copies 
• USE MAILING ADDRESS FOR FORM 1040X, Amended Returns 
• Send each return separately with a cover letter explaining the potential deadline extension. Visit our website for a sample letter 
• If you are filing a return claiming children for any credits – Make sure you have in your own files: 
• Proof of your relationship to the child you are claiming
• Proof that your child lived with you for more than 6 months of the year OR Form 8332, Release of Exemption 
• Note that Form 8332 cannot be used to qualify for the Earned Income Credit 
  
• What will happen after you file? 
• The IRS currently does not agree with this interpretation of the disaster deadline extensions. As a result, you will likely receive a Notice of Disallowance. This notice gives you the right to file a protest and pursue your claim through IRS Appeals.
• If you are unable to reach a resolution with Appeals, you must file a claim in federal district court within two years from the date of the Notice of Disallowance. If you do not meet this deadline, the IRS will be unable to issue a refund.
• It is hoped that this issue will be resolved before that deadline and that clearer guidance on refund eligibility will be available. However, you should carefully track and calendar the deadline to preserve your rights. 
• Return Resources
• Return Links
• How to File Old Tax Forms
• [2019 Tax Credit Summaries – Coming Soon]
• [2020 Tax Credit Summaries – Coming Soon]
• [2021 Tax Credit Summaries – Coming Soon]
• [2022 Tax Credit Summaries – Coming Soon]
• Unfiled Returns
• Unfiled Returns - Sample 1040 Cover Letter
• Unfiled Returns - Sample 1040 Cover Letter INSTRUCTIONS
• Supplemental Returns
• Supplemental Returns - Sample 1040 Cover Letter
• Supplemental Returns - Sample 1040 Cover Letter INSTRUCTION
• Amended Returns
• Amended Returns – Sample 1040X Cover Letter 
• Amended Returns – Sample 1040X Cover Letter Instructions