IRS Form 843 (Request for Abatement & Refund): Instructions & Details

Purposes of IRS Form 843

You can use Form 843 to request the IRS to abate or erase certain taxes, penalties, fees, and interest. In most cases, you can only get the interest erased if it’s related to an IRS error or delay. Here are the most common reasons to use this form to:

• Request an abatement of tax other than income, estate, or gift tax
• Request an abatement related to an IRS error or delay
• Request abatement due to incorrect written advice from the IRS
• Request an abatement for reasonable cause (excluding erroneous written advice by the IRS)
• Request a refund of penalties you have already paid
• Request a refund of taxes withheld by your employer in error, but only if your employer refuses to adjust the issue
• A refund of the penalty imposed under section 6715 for misuse of dyed fuel

Generally, you have to file a separate Form 843 for each type of tax or fee, or for each tax year.

Filling out IRS Form 843

This form requires the following basic information:

• Your name, address, and social security number
• Spouse’s social security number
• Your employer identification number (if making a request related to your business)
• The dates of the tax period related to the request
• The type of tax or fee you want to be abated or erased
• The type of return you filed (for example, if this relates to a personal return, you tick box 1040)

If you are requesting a penalty abatement, you need to put in the Internal Revenue Code section number related to the penalty. This number should be on the notice you received from the IRS about the penalty. For example, if your penalty is for filing late, that relates to Internal Revenue Code 6651. You write that number on line 4 of the form.

Completing Section 5a of Form 843

In section 5 of Form 843, it is important to clearly state the reason for your request for a refund or abatement. Below are the steps to follow when completing this section:

1. Reason for Refund or Abatement:
   1. IRS errors or delays: This is if the IRS made a mistake or they were late with their assessment which caused you to incur interest.
   2. Erroneous written advice: If the penalties come from following inaccurate written advice provided by the IRS, penalties can be abated.
   3. Reasonable Cause or Lawful Reason: If there is legitimate reason specified by the tax laws that justify your request.
2. Payment Dates:
   1. Note Payment Dates: Include the dates that you made payments to support and justify your claim.

If you don’t want to choose one of these reasons, you can write in a reason in section 7. That reduces your chances of approval. Whether you select one of these three reasons or make up your own, you have to show your computations.

You can attach additional information. Put your name, social security number, or employer identification number on all extra sheets.

Where to Mail Form 843 to the IRS

If you received a notice, send Form 843 and supporting documents to the address on the notice. Otherwise, send the form to the IRS service center closest to you. If you file a 1040 tax return, these are the addresses for the service centers based on location.

Response to Letter 5067C (Annual Fee on Health Insurance Providers Final Fee)

Response to Letter 4658 (notice of branded prescription drug fee)

Request For Refund in Estate Tax Matter

Be sure to include all the necessary documentation and reference the notice number to ensure proper processing. 

Deadlines for Requesting Tax Refunds from IRS?

Missing the deadlines for requesting refunds means you won't receive your refund. Below are the details on when they can be requested and tips.

Key Deadlines:

1. Three-Year Rule: Generally, you have up to three years from the due date of your tax return to request a refund. For example, if you filed a 2021 tax return, the deadline to claim the refund would be April 15th, 2025.
2. Two- Year Rule: If you have already paid the tax and are seeking a refund, you must file the request within two years of the date that you made the payment to get a refund.

Other Considerations:

• Mailing Deadline: If you are submitting the refund request close to the deadline, ensure you keep proof of the mailing date (consider certified mail). The IRS does commonly accept the postmark date as the submission date, even if they received the request after the official deadline.
• Digital Submissions: For returns filed electronically, confirmation receipts can serve as proof of meeting the deadline. Be sure to save these documents.

How Long Does the IRS Take to Respond to Form 843? 

The IRS typically responds to form 843 within a few weeks or months, depending on the complexity of your case and the volume of requests they are currently processing. If you are dealing with a particularly complex or urgent matter, it may take longer, so it's important to be patient and stay in touch with the IRS to follow up on your request. Additionally, it's always a good idea to get help from an experienced tax professional who can walk you through the process and help you navigate any potential roadblocks.

What You Cannot Request Using Form 843

You can only apply for abatement for certain types of tax, interest, penalties, and fees. For instance, you can file a request for abatement of interest or penalties related to income tax, but you cannot file a request for abatement of income tax. You also cannot use Form 843 for the following reasons:

• Amend a previously filed income or employment tax return
• Claim a refund of agreement fees, offer-in-compromise fees, or lien fees
• Request an abatement of gift or estate taxes
• If you are an employer, you can’t use this form to request a refund or abatement of FICA tax, Railroad Retirement Tax, or income tax withholding

Other Forms to Request Tax Refunds?

The IRS has other options for taxpayers looking to request penalty abatement and refunds. Here are some of the main forms you may need:

• Form 1040-X: This is the form to amend your personal tax return and seek a refund. Submitting this will correct any errors on a previously filed return and recalculate the taxes for the year.
• Form 8379: For those who file jointly. This form allows you to claim a portion of a tax refund when your spouse's refund is being garnished for unpaid debts.
• Amended Form 1041: Form for amended estate or trust tax returns.
• Form 1045 (Application for Tentative Refund): This form is used when you need a refund due to a net operating loss, general business credit, 1256 contracts loss, or Section 1341(b)(1) adjustment.
• Form 941-X or 940-X: Claim a refund on overpaid Federal Insurance Contributions Act (FICA) tax, Railroad Retirement Tax Act (RRTA), or income tax withholding.

There are many circumstances where you need to request refunds or tax abatements using another form. If you receive a notice from the IRS, you should follow the instructions on the notice. General using Form 843 is the preferred method for requesting abatement because it contains the minimal amount of information needed to determine if you qualify. If more details are needed, sometimes it is a good idea to request abatement in writing. There are many ways to request abatement and sometimes it can simply be done via a phone call. A tax professional can also help you decide which form you need or which method to use to request abatement. For more information on IRS Form 843, see the IRS directions.