How to File Refund Claims for Kwong-Related Issues

For Everyone:

Follow the instructions provided to the best of your ability to preserve your right to a refund.

If you are unable to get assistance before the July 10th cut off and are unable to file either an original or an amended return on your own, you should consider filing an informal refund claim.

Current & Former LASO LITC clients:

You may have received an email directing you to this page. Once you have made your refund claim, you can reach out to us with questions using the button below.

Filing an amended return on your own

Gather your documents that support the changes you wish to make such as:

  • a copy of the return you are amending

  • all IRS Forms W-2 or W-2C,

  • all IRS Forms 1099 or 1099C, etc…

Review and follow all the Form 1040-X Instructions before submitting your amended tax return.

  • Use a Form 1040-X, Amended U.S. Individual Income Tax Return.

  • Attach/include copies of all forms and schedules that you’re changing.

  • If filing by paper, mail all documents using the “Where to File” information in the IRS Form 1040-X Instructions.

  • Keep copies of the amended return and any documents you send with it!

  • Because the date of filing is so important, it is important that you go to the post office and mail your documents by Certified Mail and hold onto your Certified Mail Receipt.

If you’re changing your tax returns for multiple tax years and filing by paper mail an IRS Form 1040-X for each year separately.

For more information on amending returns please visit: https://www.taxpayeradvocate.irs.gov/get-help/issues-errors/amending-a-tax-return/

How to File an Informal Refund Claim

An informal claim for refund, must:

Be in writing and signed;

Include your name, address, Social Security number, Individual Tax Identification Number or Employer Identification Number, and contact information;

Identify and describe the legal issue affecting the claim (i.e., Kwong);

Clearly alert the IRS to the basis of the claim; and

Identify the specific tax year or years involved.

Taxpayers on the west coast can generally mail refund claims to:

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

You should keep a copy of anything you send to the IRS.

Because the date of filing is so important, it is important that you go to the post office and mail your documents by Certified Mail and hold onto your Certified Mail Receipt.

If you did not file one or more tax returns during COVID, you must file an original tax return. If you filed a return but need to make changes, you must file an amended tax return.

Both must be filed BEFORE July 10, 2026 to receive a refund!

Free tax filing options:

A note about Amended Tax Returns: If you need to amend your 2022, 2023 and 2024 taxes and you e-filed your original return, you may be able to do so using online filing software. Amended returns for other years must be filed by paper.

Current & Former LASO LITC Clients