If 2020-2022 1040s were amended in December 2025, client paid tax due per 1040x, but the IRS hasn't processed the returns. Are you saying they can qualify for Kwong under the 2 year rule, but don't file form 843 by 7/10/26?
I have a new client who went through an ugly audit about a year ago where he represented himself, so he is concerned that filing Form 843 for penalty/interest abatement could “flag” his returns for another audit. My understanding is that Form 843 is a claim for refund or request for abatement, and the review should be limited to the specific penalty/interest issue being claimed.
Do you see any audit-risk concern here beyond the normal fact that any submission to the IRS can invite review of the specific issue raised? Not sure if you anyone has had any clients bring this concern
Sounds like July 10th is still the deadline for taxpayers with unfiled Forms 1040 to file and preserve a potential refund claim for overpaid tax. No change here :(
If 2020-2022 1040s were amended in December 2025, client paid tax due per 1040x, but the IRS hasn't processed the returns. Are you saying they can qualify for Kwong under the 2 year rule, but don't file form 843 by 7/10/26?
I don’t understand your question.
I have a new client who went through an ugly audit about a year ago where he represented himself, so he is concerned that filing Form 843 for penalty/interest abatement could “flag” his returns for another audit. My understanding is that Form 843 is a claim for refund or request for abatement, and the review should be limited to the specific penalty/interest issue being claimed.
Do you see any audit-risk concern here beyond the normal fact that any submission to the IRS can invite review of the specific issue raised? Not sure if you anyone has had any clients bring this concern
There is no “red flag”
Sounds like July 10th is still the deadline for taxpayers with unfiled Forms 1040 to file and preserve a potential refund claim for overpaid tax. No change here :(
Correct.
Thank you!