PostalForm
Step 1 of 7Internal Revenue Service · 843 · 2024-12

Form 843 COVID penalty refund protective claim packet

PostalForm helps taxpayers and tax professionals assemble a Form 843 protective claim packet with a cover letter, Form 843, claim statement, exhibit index, and supporting documents before mailing it by Certified Mail.

Current step
Claim basics
Who is this packet for?, What is the claim asking the IRS to do?, and Which Form 843 reason should be checked?
This step
4 fields · 3 required

PostalForm is not affiliated with Internal Revenue Service.

Step 1

Claim basics

Confirm the claim posture and the Form 843 filing reason for this packet.

3 required
What is the claim asking the IRS to do? *
Which Form 843 reason should be checked? *

Need more context?

The form is ready to fill now. If you want supporting instructions, mailing notes, or source links, they are below.

What you need+
  • Taxpayer name, TIN, mailing address, and contact details
  • Tax year or tax period and related return or tax type
  • Penalty or interest amount if known, or a protective claim statement if not known
  • IRS notice, account transcript, penalty notice, payment proof, or correspondence if available
  • A signature from the taxpayer, spouse for joint-return claims when applicable, corporate officer, fiduciary, or authorized preparer as appropriate
  • The IRS mailing address from the notice or the service center address that applies to the tax involved
  • Signed form (wet signature required)
  • IRS notice, transcript, payment proof, or correspondence (optional) — Attach IRS notices, account transcripts, penalty notices, proof of payment, correspondence, or other documents that support the claim. Use copies, not originals.
How it works+
  1. Enter taxpayer, claim, and Form 843 details in the guided workflow.
  2. Upload IRS notices, transcripts, proof of payment, or other supporting documents if available.
  3. Review the generated packet with the protective-claim cover letter, Form 843, statement, exhibit index, and attachments.
  4. Confirm the IRS mailing destination and sender details.
  5. Mail the packet by Certified Mail through PostalForm and keep the mailing record.
Where it gets mailed+

Enter the recipient address during checkout.

Packet order+
  • Protective claim cover page
  • Stamped and filled IRS Form 843
  • Claim statement and guardrails
  • Evidence index
  • Uploaded supporting documents in normalized order
Common mistakes+
  • Missing the July 10, 2026 protective-claim deadline that may apply to many affected taxpayers.
  • Filing a vague claim that does not identify Kwong, the affected tax year, or the legal basis.
  • Combining multiple tax periods or unrelated tax types on one Form 843 when a separate form is usually needed.
  • Mailing without proof of timely submission.
  • Using the wrong IRS mailing address or ignoring the address shown on an IRS notice.
  • Assuming a refund is guaranteed instead of treating this as an unresolved legal issue.
FAQs+
Does this guarantee an IRS refund?

No. PostalForm helps assemble and mail the packet. It does not determine eligibility, provide legal or tax advice, or guarantee IRS approval.

Can I use this if I do not know the exact amount?

Yes. The workflow supports a protective claim statement when the amount is not known, but you should add as much detail and supporting documentation as you can.

Do I need a separate packet for each tax year or tax type?

In most cases, taxpayers should prepare a separate Form 843 for each tax period and each type of tax or fee unless the current IRS instructions clearly allow otherwise.

Can attachments be included?

Yes. Add IRS notices, account transcripts, penalty notices, payment proof, correspondence, or other support and PostalForm appends them behind the generated packet.

Sources+
Related+
Last verified+

Last Internal Revenue Service verification: May 23, 2026