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Updated February 09, 2021 Reviewed by Reviewed by Ebony HowardEbony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She has been in the accounting, audit, and tax profession for more than 13 years, working with individuals and a variety of companies in the health care, banking, and accounting industries.
Part of the Series Federal Tax Forms1099 Forms INT–OID
1099 Forms PATR–SA
Form 843 is a multipurpose tax document issued by the Internal Revenue Service (IRS) used by taxpayers to make a claim for a refund of certain assessed taxes or to request abatement of interest or penalties applied in error.
Form 843 can be used to ask the Internal Revenue Service for abatement of certain taxes other than income, including:
Form 843 cannot be used to amend a previously filed income or employment tax return to:
There are several reasons a taxpayer can file Form 843. This includes if a taxpayer's employer withholds too much income, Social Security, or Medicare tax from a paycheck and will not make any adjustments. This form can also be filed by a taxpayer's authorized representative.
Another reason to file this form may be as a result of IRS error or delay. This happens when a taxpayer is wrongly assessed interest, penalties, or additions to tax that are not owed. On these occasions, a taxpayer can request that the IRS fix the error(s) by filing a claim for refund or abatement.
A separate Form 843 must generally be filed for each type of tax or fee and for each tax year.
If the IRS believes a taxpayer claims an excessive refund amount, it can add a penalty equal to 20% of the amount determined to be excessive.
Form 843 requires basic information such as name, address, Social Security number, tax period, tax type, and return type. It requires a statement of the facts and issues as to why you are entitled to a refund or abatement. Penalty abatement requests require you to write the Internal Revenue Code (IRC) section number of the penalty on Line 4. You can find this section number on the IRS notice you received. Then, you must choose a reason for your request in Section 5a. The choices are:
You can write an explanation of your request in Section 7. Remember to support your reasons with evidence and computations. The IRS allows you to attach additional pages if you need more space.
Form 843 is available on the IRS website.
The form must be filed within two years from the date you paid the taxes or three years from the date the return was filed, whichever is later.
If the IRS denies your claim by sending a statutory notice of claim disallowance—or if six months pass without any action—you can petition the U.S. District Court or the U.S. Court of Federal Claims. You can also file a protective claim before the expiration of the statute of limitations to preserve your right to make a claim for a refund. Protective claims and real claims have the same legal effect.
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Description Part of the Series Federal Tax Forms1099 Forms INT–OID
1099 Forms PATR–SA
A filing extension is an exemption made for taxpayers who are unable to file their federal tax return by the regular due date.
A widow(er)'s exemption is one of several forms of state or federal tax relief available to a surviving spouse in the period following their spouse's death.
Section 1341 is a tax credit from the I.R.S. available for taxpayers who have to repay more than $3,000 in wages from a prior year.
A qualified higher education expense is a tax credit for the parents of students attending a college or other post-secondary institution.
A flow-through entity is a legal business entity that passes income to the owners and/or investors of the business. It's sometimes referred to as a disregarded entity.
IRS Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer is used to request a federal tax refund on behalf of a deceased taxpayer.
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