Form 843 Refunds for the
COVID Disaster Period
Recover penalties and underpayment interest assessed between January 20, 2020 and July 10, 2023 under I.R.C. § 7508A(d) — the mandatory, self-executing disaster-period suspension confirmed by Kwong v. United States (Fed. Cl. 2025) and Abdo v. Commissioner (T.C. 2024). Tax years 2019, 2020, and 2021.
How It Works
Enter Taxpayer Data
Name, filing status, tax years 2019–2021, IRS assessment dates, and any payments made. Pulls from your IRS account transcript.
Deterministic Compute
A verified TypeScript engine computes penalty and interest abatement using § 6622 daily compounding with leap-year-aware divisors and the quarterly rate table through Q2 2026.
Download & File
Pay $500, download the complete Form 843 package with a Line 8 explanation drafted on a proven three-prompt framework, and mail to the IRS.
Legal Foundation
I.R.C. § 7508A(d) (2019 version)
Penalties, interest, and additions to tax accruing during a federally-declared disaster period "shall be disregarded." Mandatory and self-executing. The COVID-19 disaster period ran January 20, 2020 through July 10, 2023.
Kwong v. United States (Fed. Cl. 2025)
The Court of Federal Claims invalidated Treas. Reg. § 301.7508A-1(g)(3)(ii) (the one-year cap) as inconsistent with the mandatory statutory text. 179 Fed. Cl. 382.
Abdo v. Commissioner (T.C. 2024)
The Tax Court held the disaster-period suspension is self-executing and invalidated Treas. Reg. §§ 301.7508A-1(g)(1) and (g)(2) to the extent they limited the acts automatically postponed. 162 T.C. 148.
§ 7508A(f) — Pub. L. 119-64 (Dec. 26, 2025)
Congress codified the lookback fix: the disregarded period is now expressly an extension of time for I.R.C. § 6511(b)(2)(A) purposes. Claims filed after Dec. 26, 2025 benefit from the statutory rule — no longer merely a protective argument.
Why This Tool
Deterministic, not estimated
Every dollar is computed by a TypeScript engine implementing § 6622 daily compounding, leap-year divisors, and the quarterly rate table through Q2 2026. The AI writes the narrative, not the arithmetic.
Notice 2024-07 cross-check
For 2020 and 2021 accounts, the engine checks whether automatic IRS failure-to-pay relief was already applied before claiming the same amounts again — no double-counting.
Protective language built in
Arguments extending beyond the directly-decided holdings of Kwong and Abdoare labeled "protective" with the conflicting IRS guidance identified separately — never suppressed, never overstated.
Simple Pricing
- ✓Form 843 with Line 8 explanation built on a proven three-prompt framework
- ✓Deterministic § 6622 daily-compounded interest computation
- ✓Penalty recompute with § 6651(c)(1) combined reduction and Notice 2024-07 check
- ✓§ 6511 / § 7508A(f) lookback regime determined by your filing date
- ✓Professional PDF ready to mail — attachments and mailing checklist included
- ✓CPA accounts: unlimited clients, pay per filing
All computations must be independently verified by a qualified tax professional before filing.