In the United States, Internal Revenue Service Form 843, Claim for Refund and Request for Abatement, is a multipurpose form. It can be used to formally request a refund for the overpayment of certain taxes, or the abatement of interest or penalties assessed by the IRS. Form 843 may be filed by individual tax payers, businesses, estates or trusts. The form is not an amended tax return, and should not be used to request a refund related to a previous erroneous tax filing.
What is IRS Form 843?
If you need to ask the IRS to refund money, you generally will use Form 843. This form asks the IRS to refund fees and penalties paid in error, overpaid taxes and taxes withheld in error by your employer. It also asks the IRS to abate any penalties for reasonable cause, penalties and interest that the have accrued to the and error or delay on the part of the IRS, and some types of excise tax. You cannot use the form to amend a prior income tax form, however – it's just for claiming refunds. You'll need to file a separate Form 843 for every type of tax or penalty you're reclaiming, and for each tax year.
General Form 843 Instructions
Start by inputting the requested identifying information, including name, address and Social Security number or employer identification number on the top portion of the form. If filing Form 843 on behalf of a business, estate or trust, the name and address should match those on file with the IRS for the business, estate or trust, and not the individual filing the return. Input the appropriate tax period, typically a year, in Box 1. If your request covers more than one tax period, it will be necessary to file additional copies of Form 843 for each tax period. With employment taxes, the tax period may be one quarter.
Inputting the Reclaimed Amount
Input the amount you wish the IRS to refund or abate in Box 2. Check the appropriate type of tax in Box 3. Input the appropriate Internal Revenue Code penalty section in Box 4, and the reason you are requesting an abatement in Box 5a if you are requesting an abatement of a penalty. If requesting a refund, these sections may be left blank. The IRC penalty section is usually described in the penalty notice you received from the IRS. Indicate in Box 6 the original return you filed with the IRS for which you are requesting a refund or abatement.
Provide an Explanation for the Refund
Explain in detail why you are requesting a refund or abatement in Box 7. If you are requesting a penalty abatement, the IRS requires you show reasonable cause for failing to file or pay your taxes on time. You may attach any supporting documentation that supports reasonable cause. be aware that the only acceptable reason for abatement of interest is IRS errors and delays. All other requests will be denied. The IRS will typically automatically remove interest related to penalty amounts if the penalty is abated.
- Form 843: Claim for Refund and Request for Abatement
- Instructions for Form 843: Claim for Refund and Request for Abatement
- Internal Revenue Service. "Instructions for Form 843," Pages 1–2. Accessed Jan. 16, 2020.
- Internal Revenue Service. "Instructions for Form 843," Page 1. Accessed Jan. 16, 2020.
- Internal Revenue Service. "Instructions for Form 843," Page 2. Accessed Jan. 16, 2020.
- Internal Revenue Service. "Form 843: Claim for Refund and Request for Abatement." Accessed Jan. 28, 2020.
- Internal Revenue Service. "Publication 556 (09/2013), Examination of Returns, Appeal Rights, and Claims for Refund." Accessed Jan. 16, 2020.
- Treasury Inspector General for Tax Administration. "Additional Documentation Is Needed to Support Office of Appeals, Penalty Abatement Decisions." Accessed Jan. 16, 2020.
- Internal Revenue Service. "Part 21. Customer Account Services. Chapter 5. Account Resolution. Section 3. General Claims Procedures." Accessed Jan. 16, 2020.
- The only acceptable reason for abatement of interest is IRS errors and delays. All other requests will be denied. The IRS will typically automatically remove interest related to penalty amounts if the penalty is abated.
Michael Dreiser started writing professionally in 2010. He is a certified public accountant with experience working for a large New York City accountancy and expertise in areas ranging from private equity taxation to investment management. He holds a Master of Business Administration in international finance from l’École Nationale des Ponts et Chaussées in Paris.