On July 1, 2026 the IRS unveiled a new portal for Kwong related refund claims. Taxpayers who want file Forms 843 claiming a refund for interest or penalties that accrued between January 20, 2020 and July 10, 2023 can file claims electronically through the IRS portal. Taxpayers can still paper file Forms 843 through normal refund claim procedures.

The IRS clarifies that the portal is only for claims related to fully paid interest or penalties. That means taxpayers who are protectively filing abatement claims for interest or penalties that may be assessed in the future cannot use the portal. Those taxpayers can still file Forms 843, but cannot use the portal.

Regardless of whether a taxpayer uses the portal or files in another manner, all claims should include the requisite level of detail and meet all procedural requirements. The IRS may reject claims that are defective , which may cause taxpayers to blow their statute for filing.

Certain claims for refund are due July 10, 2026. That means taxpayers who want to file refund claims for interest or penalties paid need to consult with their advisors immediately to ensure they submit their claims timely.