IRS Form 843 Instructions

What Is Form 843?

Form 843, Claim for Refund and Request for Abatement, is used to claim refunds or request abatement of certain taxes, penalties, additions to tax, interest, and fees. It serves as a formal petition when standard forms don't apply—allowing you to present evidence and explain your circumstances to the IRS.

When to Use Form 843

Use Form 843 for refunds or abatements of non-income taxes (excise, estate, gift), penalty or interest adatement due to reasonable cause or IRS error, excess Social Security or Medicare tax refunds, and interest refunds due to IRS error or delay. Do not use it for income tax abatements (use Form 1040-X or other forms), FICA/withholding (employers use 941-X), or amending returns (use 1040-X).

Reasonable Cause for Penalty Abatement

When requesting penalty abatement, you must demonstrate reasonable cause—circumstances beyond your control that prevented compliance. Examples include serious illness, natural disaster, death in the family, or incorrect IRS advice. Attach a written statement and supporting documentation. The IRS evaluates each case on its merits.

Deadlines and Filing

Form 843 has strict statute of limitations requirements. Generally, you must file within 2 years of paying the tax or 3 years from the return due date—depending on the type of claim. File the form with the appropriate IRS address for your location. Separate forms may be required for different tax types. We help you complete Form 843 correctly and submit it on time.