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Morkel Financial & Tax Services
The Journal / Page 8

Notes on tax strategy.

Pink envelope labeled Taxes with play money and a card
Income Tax

Kwong v. United States Penalty Abatement: How to File a Form 843 Claim Before July 10, 2026

The Court of Federal Claims held in Kwong v. United States that IRC §7508A(d) automatically postponed every federal tax deadline from January 20, 2020 through July 10, 2023. The IRS has appealed, but the refund window for COVID-era failure-to-file penalties, failure-to-pay penalties, estimated tax penalties, and underpayment interest closes on July 10, 2026. Here is how the ruling works and how to file a protective Form 843.

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Residency Tax

How California Taxes Your RSUs After You Move Out of State

California taxes the portion of your RSU income tied to workdays in California from grant to vest, even after you've left. Here's how the trailing tax works on Form 540NR, the planning angles around a relocation, and what New York and Massachusetts do with similar rules.

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