Form 843, Claim For Refund and Request For Abatement
Use IRS Form 843 to request abatement or a refund of certain taxes, penalties, interest, and fees.
Who Should Use IRS Form 843?
Taxpayers should use Form 843 if they are requesting abatement of penalties and interest they believe were erroneously applied to their tax balance. The most common request is for failure-to-file and failure-to-pay penalties. This form may also be used to request a refund of certain employment taxes (limited situations) and some excise taxes.
Do not use Form 843 to request:
- An abatement of income, estate, or gift tax
- A refund of income tax or additional Medicare tax
- An abatement of FICA tax, RRTA tax, or income tax withholding (employers)
- Innocent spouse relief (use Form 8857)
Also, do not use this form to amend a previously filed income or employment tax return, or to claim a refund of agreement fees, Offer-in-Compromise fees, or lien fees.
How to Complete IRS Form 843
Form 843 has two (2) pages.
Page 1
You must check the corresponding box for your abatement or refund request. These are broken into four (4) categories: tax, penalty, interest, and other.
In the middle of the page, provide your name (or the person who is requesting the refund/abatement) and contact information.
At the bottom of the page, enter the tax period in which the tax/penalty was assessed (line 1). If you are requesting a refund or abatement for fees in differing tax years, you’ll need to complete a separate Form 843 for each. On line 2, enter the amount you want to be refunded or abated. If you are requesting a refund for payments you have already made, enter the date of each payment on line 3. Be sure to check the appropriate box for the type of tax on line 4. Only check one, unless you qualify for an exception.
Page 2
On the second page, you’ll need to indicate the type of fee or tax return type to which your tax request relates (line 5). If you are requesting a refund or an abatement of an assessed penalty, you’ll need to enter the applicable Internal Revenue Code on line 6. This should be located on the notice you received from the IRS. On line 7, check your reason for a refund or an abatement request.
On line 8, you’ll need to provide a detailed explanation of why you believe your request for abatement/refund should be allowed, as well as how you determined the amount. You may add additional sheets, if needed.
At the bottom of page 2, be sure to sign and date the form. If you have an Identity Protection PIN, include it in the box provided.
Where to Send Form 843
The reason why you are filing Form 843 will determine where to send it.
| If you are filing… | Then mail the form here… |
|---|---|
| In response to an IRS notice/letter regarding a fee/tax related to income, gift, excise, estate, etc. | The return address on the notice/letter. |
| To request a refund related to a Form 706 or 709 matter | Internal Revenue Service Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 |
| In response to Letter 4658 | Internal Revenue Service Mail Stop 4921 BPDF 1973 N. Rulon White Blvd. Ogden, UT 84201-0051 |
| In response to Letter 5067C | Internal Revenue Service Mail Stop 4921 IPF 1973 N. Rulon White Blvd. Ogden, UT 84201 |
| For requests of a net interest rate of zero | The service center where you filed your most recent return. |
| For requests related to Form 8300 | Internal Revenue Service Rosa Parks Federal Building P.O. Box 32621 Detroit, MI 48232 |
| For penalties, or for any other reason except those described above | The service center where you would be required to file a current year tax return for the tax to which your claim or request relates. |
In most cases, you must submit a claim for a credit or refund within three years of filing your original return or within two years of paying the tax, whichever is later. If you miss this deadline, you may lose your eligibility to receive a credit or refund.
Need Help?
If you need help completing IRS Form 843 or other tax forms, please get in touch with Tax Defense Network at 855-476-6920 for a free consultation. We offer a variety of affordable tax services, including personal and business tax preparation.
