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 :(
Individual MFJ TPs 2021 qualify for Qwong refund. Spouse was terminally ill and passed away in February 2022. Return for 2021 filed MFJ. Do you know if the 843 may be filed via surviving spouse's (primary TP) online IRS portal? How do we deal with need for spouses e-signature authorization (which is usually done via spouse's online IRS portal)?
May IRS Form 843 be electronically signed? I'm in CA, client in FL. I'd like them to e-sign, I'll print and wet sign as paid preparer, then scan, then mail USPS certified, return receipt. Is this allowed?
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?
Amended 2020-2022 returns were paper filed in December 2025 and amended balances were paid in full, but the returns haven't been processed by the IRS. In example 2, you state that the taxpayer has 2 years from the payment date to file a timely refund claim for Kwong eligible penalties. Since taxes were paid but penalties haven't been assessed, I'm assuming I won't file Form 843 for the Kwong claim by 7/10/26.
This is a common scenario for our clients as our firm specializes in crypto taxation and we often amend prior year returns that result in very large balances due with the amended return. Processing of the returns can take years, so could we file a protective claim on unprocessed return if we're running up against the RSED?
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 :(
Correct.
Individual MFJ TPs 2021 qualify for Qwong refund. Spouse was terminally ill and passed away in February 2022. Return for 2021 filed MFJ. Do you know if the 843 may be filed via surviving spouse's (primary TP) online IRS portal? How do we deal with need for spouses e-signature authorization (which is usually done via spouse's online IRS portal)?
May IRS Form 843 be electronically signed? I'm in CA, client in FL. I'd like them to e-sign, I'll print and wet sign as paid preparer, then scan, then mail USPS certified, return receipt. Is this allowed?
No.
If Form 843 can be used to request abatement why is the IRS saying non-refund 843's will not be processed?
Because it is a protective claim based on uncertain law.
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.
Amended 2020-2022 returns were paper filed in December 2025 and amended balances were paid in full, but the returns haven't been processed by the IRS. In example 2, you state that the taxpayer has 2 years from the payment date to file a timely refund claim for Kwong eligible penalties. Since taxes were paid but penalties haven't been assessed, I'm assuming I won't file Form 843 for the Kwong claim by 7/10/26.
This is a common scenario for our clients as our firm specializes in crypto taxation and we often amend prior year returns that result in very large balances due with the amended return. Processing of the returns can take years, so could we file a protective claim on unprocessed return if we're running up against the RSED?
You have two years from the date of payment to file a timely refund claim for that year. There is no reason to file a claim now.
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”
Thank you!