Form 843
Claim for Refund and Request for Abatement
Ask the IRS to refund or remove certain taxes, penalties, interest, and fees — most commonly to request that a penalty be abated for reasonable cause.
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What is Form 843?
Form 843 is a targeted claim form. It is used to request a refund or abatement of things like the failure-to-file or failure-to-pay penalty, interest caused by IRS error or delay, certain employment taxes, and a few excise taxes and fees. It is not used to amend an income tax return (that's Form 1040-X) or to claim a refund of income tax shown on a return.
The most frequent use is a reasonable-cause penalty abatement: you explain the circumstances that kept you from filing or paying on time — serious illness, a natural disaster, reliance on incorrect professional advice, records lost in a casualty — and ask the IRS to remove the penalty. First-time penalty abatement, for taxpayers with a clean prior compliance history, is often requested by phone or letter instead, but can also be claimed here.
- Who needs it
- Taxpayers who were assessed a penalty they believe should be removed for reasonable cause or IRS error, who paid interest that resulted from an unreasonable IRS delay, or who need a refund of certain non-income taxes and fees.
- Deadline
- Generally within three years of the date the related return was filed, or two years from the date the tax was paid, whichever is later. For a pure penalty abatement request there's more flexibility, but sooner is better.
- How to submit
- File a separate Form 843 for each tax period and each type of tax or fee. Mail it to the IRS service center where you'd file your current return, or to the address shown on the notice that assessed the penalty. Attach documentation supporting your explanation.
Form 843 — line-by-line
Lines 1–2 — Period and amount
The tax period the claim covers and the dollar amount you're asking to be refunded or abated.
Line 3 — Type of tax or fee
Check the box for employment tax, estate/gift tax, excise tax, or income tax penalty, so the IRS routes the claim correctly.
Line 4 — Type of penalty
The Internal Revenue Code section for the penalty, if you know it (for example IRC 6651 for failure to file or pay). It's on your IRS notice.
Line 5 — Interest, penalty, or addition to tax
Indicate whether the claim relates to interest caused by IRS error/delay, or to a penalty or addition to tax.
Line 7 — Explanation
The heart of the form: a clear, dated account of the facts and the reasonable cause, referencing the attached evidence. Continue on an attached sheet if needed.
Form 843 — frequently asked questions
Can I use Form 843 to fix my tax return?+
No. To change income, deductions, or credits on a filed return, use Form 1040-X. Form 843 is for penalties, interest, and specific non-income taxes and fees.
What counts as reasonable cause?+
Circumstances beyond your control that prevented timely filing or payment despite ordinary care — serious illness or death in the family, a disaster, unavoidable absence, or incorrect advice from a tax professional or the IRS. A lack of funds alone usually isn't enough by itself.
Should I request first-time abatement instead?+
If you have no penalties in the prior three years and are current on filing and payment, first-time penalty abatement is often the fastest route — request it by phone or letter. Form 843 works too and is useful for a written record.
Do I need a separate form for each year?+
Yes. File one Form 843 per tax period and per type of tax or fee.
Related forms
The blank Form 843 offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: August 2011.