Tax
Important Information About Tax Refund Claims for Years 2019–2022 (Kwong v. United States)
Recent court cases may have affected the filing deadlines for some 2019–2022 tax returns. For taxpayers seeking a refund of payments applied to IRS interest or penalties, an important deadline passed on July 10, 2026.
If You Paid IRS Interest or Penalties
- If you made a payment that the IRS applied to interest or penalties, you generally must file a refund claim within 2 years of the payment date.
- The IRS applies payments in this order:
- Tax owed
- Penalties
- Interest
If You Filed Form 843
If you filed a protective Form 843 requesting a refund:
- Wait for the IRS to review and respond to your claim.
If you filed Form 843 requesting an abatement (removal) of unpaid penalties or interest:
- It is currently unclear whether the IRS will process these requests.
If you do not receive a response before you finish paying the tax, penalties, and interest you owe:
- Consider filing a new protective Form 843 within 2 years of any payment that is applied to penalties or interest.
Stay Informed
The law and IRS guidance may continue to change.
- Check IRS.gov regularly for updates.
- Check the Taxpayer Advocate Service website for additional information and instructions.
If You Filed a Return Before July 10, 2026
If you filed a tax return after the normal refund deadline but before July 10, 2026:
- Make sure the IRS has your current mailing address.
- Keep your address updated with the U.S. Postal Service.
- Open and respond to any IRS notices right away.
Need Help?
You may qualify for free help from a Low Income Taxpayer Clinic (LITC) if you meet eligibility requirements. Contact us to learn more.
Learn More:
- Taxpayer Advocate Service Blog: Tens of Millions of Taxpayers May Be Eligible for Significant Tax Refunds – If They Act by July 10 (Part I)
- Taxpayer Advocate Service Blog: How to Use IRS Tax Account Transcripts to Identify Potential COVID-19 Disaster Relief Refunds (Part II)
- Taxpayer Advocate Service Blog: Protect Your Potential COVID-19 Disaster Relief Refunds By Filing Formal or Protective Claims for Refund (Part III)
- Beyond Penalties and Interest: How Kwong May Affect Missed Tax Refunds (Part IV)
These resources can be translated into:
- Español
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- 简体中文
- Filipino
- TiếngViệt
- Français
- 한국어
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- हिंदी
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.
Tax Issues We Help With
LASCO provides people with assistance and guidance to navigate our complex legal system through a variety of platforms.
We may be able to represent you with:
- IRS notices
- IRS examinations or audits
- IRS debts and collections
- Tax-related identity theft and verification
- IRS tax liens
- IRS levies or garnishments
- Problems with joint returns, innocent spouse, injured spouse status
- Filing Status: Federal tax credits including Earned Income Tax Credit, Child Tax Credit, Economic Impact Payment
- Worker classification
- US Tax Court cases
Self Help Resources
Low Income Taxpayer Clinics (LITC)
What is the Low Income Taxpayer Clinic?
With the help of a grant from the Internal Revenue Service (IRS), LASCO hosts a Low-Income Taxpayer Clinic. We help our clients with federal tax controversies, or problems. We do not file tax returns. This brochure explains what kinds of IRS cases we can help with and how to get help.
Other Resources
This page from the IRS’ Taxpayer Advocate Service website has some good information on what to do when you receive a notice from the IRS.
Understanding Your IRS Notice or Letter
This page from the IRS website explains the different notices the IRS sends taxpayers and what they mean.
Tax Returns (Choosing a Preparer, Finding Documents, Help for New U.S. Residents)
Get Your Ohio Tax Withholding Information
This flyer explains how to get your wage and income transcripts from the IRS and the Ohio Department of Taxation.
Free Filing Resources in Central Ohio
This flyer explains what free filing resources are available to Central Ohio residents, who is eligible for these services, and how to find a reputable tax preparer if you don’t qualify for free filing help.
This flyer covers how to get free tax prep help if you’re eligible, how to choose a reputable preparer if you are not eligible, and why you should avoid “refund anticipation loans.”
Identity Protection PINs and Filing Your Tax Return
This flyer explains what to do if you are having trouble trying to e-file your tax return because you don’t know your Identity Protection PIN.
Verifying Your Identity with the IRS
This flyer explains why you might be required to verify your identity, what to do if you get an IRS letter requesting ID verification, and how to get support from the IRS.
Tax Scams—Is the IRS Calling Me?
This flyer explains a common tax scam, how to know if you are really dealing with an IRS employee, and how to protect yourself.
What School District or City (Municipal) Taxing District Am I In?
Sometimes, a taxpayer’s mailing address may have a different city listed than the city they actually live or go to school in. This flyer explains how to figure out what taxing district you are in for the purposes of city taxes and school district taxes.
Tax Tips for New U.S. Residents
This flyer explains why new U.S. residents may want to file a tax return, how it can be helpful for future immigration proceedings, how to find tax help, and what to do if you can’t pay taxes you owe.
Refunds
This flyer explains how to check the status of your federal and state tax refund, how some hardship situations could help you get a refund even if you have a federal tax debt or other non-tax debts, and what to do if you think your refund may have been stolen.
Tax Due Error Notices and Refund Adjustments
This flyer explains what a tax error notice from the IRS means, how it could adjust your refund amount, and what to do if you think the IRS is wrong.
Cancellation of Debt and Insolvency
What Does Cancelled Debt Have to do with My Taxes?
This flyer explains how a debt cancellation can affect your taxes, possible exclusions you may be eligible for, and what you need to get ready to file your taxes.
Tax Collections
This flyer is an overview of options for temporarily stopping collections of a tax debt or entering into a payment agreement. More on each of these options below.
Currently Not Collectable (CNC) Status
If you have a balance due on your tax account, which you and the IRS agree you owe, but you can’t pay the balance because it would create a hardship, you may qualify for CNC. This flyer explains more about CNC status and how to request that the IRS place your account into CNC status.
An Offer in Compromise (OIC) lets you to settle your tax debt for less than the full amount you owe if you cannot pay your full tax balance or doing so creates financial hardship. This brochure explains more about OICs, how to submit an OIC, what to do if your offer is accepted, and what to do if your offer is rejected.
State and Local Tax Collection
This flyer explains what to do if you owe taxes to the State of Ohio or your city or municipality, what happens if you can’t pay, and what income is protected from garnishment.
Self-Employment Tax Resources (Gig Economy, Small Business, and Employers)
This handbook is a comprehensive guide to taxes for people who are self-employed or work for themselves in Ohio.
Choosing Your Business Structure
When you start your small business, you’ll need to decide how you want to operate your business. This brochure explains the four types of businesses you can choose, gives details on each option, and explains how your choice affects your taxes.
Driving for Rideshare Companies like Uber and Lyft: Ten Things You Need to Know
When you drive for rideshare companies, there are tax issues you may not have considered. This brochure explains how to report income on your tax return, how to deduct rideshare income from your state income tax return, and the differences between being an employee and being an “independent contractor.”
Employer Identification Numbers (EINs)
This flyer explains who needs an EIN, how to get one, and why your bank may request a copy.
School District Withholding for Employers
Every employer keeping an office or doing business in Ohio is required to withhold Ohio income tax. This brochure goes over some exceptions to this rule, how much tax you’ll need to withhold, and when and how often you need to file with the Ohio Department of Taxation.
People who are self-employed need to file a form Schedule C with their tax return to report profit or loss. This packet explains the Schedule C and how to calculate your net income and expenses.
Recordkeeping for Self-Employed Taxpayers
This brochure explains why it is critical for self-employed taxpayers to keep good records, what records you need to keep, and how long you should keep them.
People who are self-employed or work for themselves pay self-employment tax (SE tax) as well as income tax on net earnings. This brochure covers how much the SE tax is, why you need to report self-employment income, when you need to make estimated tax payments, and calculating estimated taxes using last year’s tax return.
Tax Returns (Choosing a Preparer, Finding Documents, Help for New U.S. Residents)
Get Your Ohio Tax Withholding Information
This flyer explains how to get your wage and income transcripts from the IRS and the Ohio Department of Taxation.
Free Filing Resources in Central Ohio
This flyer explains what free filing resources are available to Central Ohio residents, who is eligible for these services, and how to find a reputable tax preparer if you don’t qualify for free filing help.
This flyer covers how to get free tax prep help if you’re eligible, how to choose a reputable preparer if you are not eligible, and why you should avoid “refund anticipation loans.”
Identity Protection PINs and Filing Your Tax Return
This flyer explains what to do if you are having trouble trying to e-file your tax return because you don’t know your Identity Protection PIN.
Verifying Your Identity with the IRS
This flyer explains why you might be required to verify your identity, what to do if you get an IRS letter requesting ID verification, and how to get support from the IRS.
Tax Scams—Is the IRS Calling Me?
This flyer explains a common tax scam, how to know if you are really dealing with an IRS employee, and how to protect yourself.
What School District or City (Municipal) Taxing District Am I In?
Sometimes, a taxpayer’s mailing address may have a different city listed than the city they actually live or go to school in. This flyer explains how to figure out what taxing district you are in for the purposes of city taxes and school district taxes.
Tax Tips for New U.S. Residents
This flyer explains why new U.S. residents may want to file a tax return, how it can be helpful for future immigration proceedings, how to find tax help, and what to do if you can’t pay taxes you owe.
LASCO may be able to represent you if:
- The IRS sent you a letter telling you that your tax return is being audited or examined
- The IRS sent a notice or letter that there is a “deficiency” in your taxes
- The IRS sent you a letter saying they filed a lien on your property or intend to levy or garnish your wages for past due taxes
- The IRS sent you a bill for taxes from a joint return for which you feel it is unfair to hold you responsible
- The IRS sent you a letter about your Earned Income Tax Credit (EITC or EIC), Child Tax Credit or Recovery Rebate Credit
- You owe a tax debt that you are not able to pay or don’t agree that you owe
- You need to make changes to a return that has already been filed with and processed by the IRS
- You have not received the correct amount of refund from tax returns you filed
- You think someone stole your identity and is using it to file tax returns
