The Internal Revenue Service (IRS) has launched a new electronic system for taxpayers who want to claim refunds for penalties and interest charged during the COVID-19 federal disaster period. All claims must be submitted by the deadline of July 10.

美國國稅局 (IRS) 為希望申請退還新冠疫情聯邦災害期間被收取罰款與利息的納稅人，推出了一套新的電子系統。所有申請必須在 7 月 10 日截止日期前提交。

This situation started after a federal court decided in the case of Kwong v. United States that tax filing and payment deadlines were automatically paused during the disaster period from January 20, 2020, to May 11, 2023, with a final extension ending July 10, 2023. Consequently, taxpayers who paid penalties for late filings or missed payments may be eligible for refunds. National Taxpayer Advocate Erin Collins emphasized that this could also include refundable tax credits and previous tax withholdings.

此情況始於聯邦法院在 Kwong 訴美國案中裁定，在 2020 年 1 月 20 日至 2023 年 5 月 11 日的災害期間，報稅與繳稅的截止日期自動暫停，最終延期至 2023 年 7 月 10 日。因此，那些因遲報稅或漏繳稅而支付罰款的納稅人可能有資格獲得退款。國家納稅人倡導者 Erin Collins 強調，這也可能包括可退還的稅務抵免以及之前的預扣稅。

However, there is still a legal disagreement. While the court ruling suggests that taxpayers are entitled to relief, the government has challenged this decision. Treasury official Ken Kies asserted that the court misinterpreted the law, and the administration has officially appealed the verdict. Despite this uncertainty, tax experts recommend filing 'protective claims' now. If taxpayers miss the July 10 deadline, they may permanently lose their right to recover the money, regardless of the final court decision.

然而，法律上仍存在分歧。雖然法院裁決建議納稅人有權獲得救濟，但政府對此決定提出挑戰。財政部官員 Ken Kies 主張法院誤解了法律，行政部門已正式對該判決提出上訴。儘管存在此不確定性，稅務專家仍建議現在提交「保護性申請」。如果納稅人錯過 7 月 10 日的截止日期，無論最終法院裁決如何，他們可能會永久失去追回該筆款項的權利。

To make the process easier, the IRS introduced an electronic version of Form 843 on July 1, which is available through the 'Mobile-friendly forms' portal for users with verified accounts. This digital option works alongside traditional paper filing. Eligible individuals and businesses are advised to check their tax transcripts for relevant charges. Furthermore, those sending forms by mail should use certified mail to prove the document was delivered, as the IRS does not send delivery confirmations.

為了簡化流程，IRS 於 7 月 1 日推出了 Form 843 的電子版本，擁有驗證帳戶的用戶可透過「手機友善表格」入口使用。此數位選項與傳統的紙本申報同步運行。符合資格的個人與企業被建議檢查其稅務紀錄以確認相關費用。此外，透過郵件寄送表格的人應使用掛號信以證明文件已送達，因為 IRS 不會發送遞送確認函。

Eligible taxpayers must submit Form 843 by July 10 to protect their right to a refund while the government's appeal in the Kwong case is being decided.

符合資格的納稅人必須在 7 月 10 日前提交 Form 843，在政府對 Kwong 案的上訴決定出爐前，保護其獲得退款的權利。