An Interactive Guide to Form 843
Form 843 is used to claim a refund or request an abatement of certain taxes, penalties, and interest. This tool helps you understand when and how to use it.
What Is Form 843 Used For?
Request Penalty Abatement
Ask the IRS to remove penalties if you have reasonable cause for failing to file or pay on time.
Claim Refund of Overpaid Tax
Get a refund for certain overpaid taxes, like excess Social Security or Tier 2 RRTA tax withheld by an employer.
Request Interest Abatement
Request to have interest removed if it was caused by an unreasonable IRS error or delay.
Erroneous IRS Advice
Ask for an abatement of penalties or additions to tax that were caused by incorrect written advice from the IRS.
What Is Your Reason for Filing?
Requesting Penalty Abatement
You can use Form 843 to request the removal of a penalty if you can show you had **reasonable cause** for not filing or paying on time. Reasonable cause can include events like a fire, natural disaster, serious illness, or inability to obtain records.
What to provide on Line 8: A detailed explanation of your situation and why you believe the penalty should be removed. Attach any supporting documents, like a doctor's note or official records.
Claiming a Refund of Certain Taxes
Form 843 is used for refunds of specific taxes, NOT for individual income tax (use Form 1040-X) or employer quarterly taxes (use Form 941-X). Common uses include:
- Excess Social Security/RRTA Tax: If one employer withheld too much Social Security or Railroad Retirement tax and won't adjust it.
- Tax Withheld in Error: For nonresident aliens who had Social Security/Medicare tax withheld from pay that was not subject to these taxes.
What to provide on Line 8: A detailed calculation of your refund and attach supporting documents, such as copies of your Forms W-2.
Requesting Interest Abatement
You can request an abatement of interest only if the interest was caused by an **unreasonable error or delay by an IRS employee** in performing a managerial or ministerial act.
- A **ministerial act** is a procedural or mechanical act, not one involving judgment.
- A **managerial act** includes things like the loss of records or personnel management decisions.
What to provide on Line 8: A detailed explanation of the specific IRS error or delay, the dates involved, and how it caused you to be charged interest.
Filing Essentials: Know the Deadlines
To Claim a Refund
You must file Form 843 within **3 years** from the date you filed the original return OR **2 years** from the date you paid the tax, whichever is later.
To Request an Abatement
You must file Form 843 within the statutory period for the IRS to collect the tax. It's best to file as soon as you are aware of the penalty or interest.
