Tax Insight

Tax due dates under COVID-19 disaster relief in renewed focus

  • Insight
  • 5 minute read
  • March 23, 2026

In brief

Section 7508A(d), as applicable to COVID-19 and as construed by the US Court of Federal Claims in Kwong v. United States and other courts, may provide for postponement of certain tax due dates through July 10, 2023. 

Additional cases are pending in both the US Tax Court and the Court of Federal Claims. As a result, the precise scope of Section 7508A(d), as applicable to the COVID-19 disaster, remains unclear at this time. 

Tax due dates under COVID-19 disaster relief in renewed focus

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Ed Geils

Ed Geils

Global and US Tax Knowledge Management Leader, PwC US

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