Tax guide
Form 843 COVID protective-claim workflow is closed
PostalForm is not accepting new orders for the COVID-era Form 843 protective-claim workflow. The Taxpayer Advocate Service identified July 10, 2026 as the general protective-claim date for the specific relief discussed in the former guide. PostalForm will not represent that a new mailing after that date preserves the expired date.
Published May 23, 2026 • Updated Jul 12, 2026
Form 843 has other uses, but they require a newly scoped analysis of the claim, limitations period, signature, supporting records, and destination. Do not reuse the former COVID protective-claim workflow for another refund or abatement request.
Review the current IRS instructions and obtain tax advice about any taxpayer-specific limitations period or alternate remedy.
What you can do now
- Do not start or reuse the expired COVID protective-claim workflow.
- Use the current IRS Form 843 instructions to determine whether a different, timely Form 843 use applies to your facts.
- If a qualified tax professional prepares a different timely filing and gives you the correct destination, you can upload and mail the completed PDF. PostalForm does not determine eligibility, deadlines, or the IRS mailing address.