What Should I Write on Form 843 to Claim a Kwong COVID Penalty Refund?

The Line 7 explanation is the most important field on Form 843. For a refund claim under the April 2026 Kwong v. United States ruling, the IRS expects you to specifically identify the penalty type, the tax year, the date you paid, and the legal basis for the refund. Generic “I deserve a refund” language will not work. Use the structure below.

For the eligibility test, the protective-claim deadline (July 10, 2026), and the full ruling context, see Greenback’s Kwong article on COVID-era penalty refunds. For what Form 843 is, who files it, and where to mail it, see the Form 843 Knowledge Center article.

What to Put on Line 7

A defensible Kwong Line 7 narrative includes five elements:

1. The penalty type and statute. Example: “Refund of late-filing penalty assessed under IRC § 6651(a)(1).”
2. The tax year, assessment date, payment date, and amount. Example: “Tax year 2020, penalty assessed October 15, 2021, penalty paid November 20, 2021, amount paid $1,250.”
3. The Kwong cite. Example: “This refund is claimed pursuant to Kwong v. United States (April 2026), which held that automatic late-filing penalties assessed during the federal COVID-19 disaster period (January 20, 2020, through July 10, 2023) were not properly assessed under IRC § 7508A.”
4. The factual fit. Example: “The return at issue was filed on [date], within the disaster period, and the penalty was assessed automatically without IRS consideration of the disaster declaration.”
5. The relief requested. Example: “The claimant requests a refund of $1,250 in penalty paid, plus statutory interest under IRC § 6611.”

Keep the narrative factual, dated, and tied to the ruling. Avoid emotional language or general grievances about IRS service.

Supporting Documents to Attach

• A copy of the IRS notice that assessed the penalty (CP14, CP501, CP503, or similar)
• A copy of your IRS account transcript for the tax year showing the penalty assessment (transaction code 166 or 270) and the payment posting (transaction code 670)
• Proof of payment: a canceled check image, a bank statement line, or the transcript payment entry
• A short cover letter restating the claim and listing the attached documents

How to Mark Form 843 as a Protective Claim

If you are filing under Kwong before you have finished transcript review, before the ruling is fully resolved through any pending appeals, or before further IRS guidance arrives, file as a protective claim to preserve your refund right while the contingency works out. To do so:

• Write “PROTECTIVE CLAIM” prominently at the top of Form 843, above the form title. Practitioners typically use capital letters and red ink so the IRS examiner sees it on first review.
• State the protective nature on Line 7. Add one sentence to your narrative, such as: “This filing is submitted as a protective claim under Treas. Reg. § 301.6402-2(b)(1) to preserve the claimant’s right to refund pending final resolution of the contingency described above.”
• File on or before July 10, 2026. A protective claim filed within the statute of limitations holds your place; one filed after does not.

A protective claim does not require complete documentation at the time of filing. It keeps the door open while you finish transcript review or wait for further guidance, and it can be supplemented or perfected later once the contingency is resolved.

Filing Mechanics for a Kwong Claim

Check the refund box on Line 5a (not the abatement box, since the penalty has already been paid). On Line 5b, enter the date you paid the penalty. Sign, date, and mail Form 843 on paper to the IRS service center listed in the form instructions for the underlying tax type, or to the address on the original IRS notice if you received one. Form 843 cannot be e-filed.

The protective-claim deadline is July 10, 2026. Filing after that risks closing off the Kwong pathway entirely, even if you would otherwise qualify.

Greenback helps Americans abroad file Kwong Form 843 claims before the July 10, 2026, deadline.