IRS Form 843 (2024): Refund Claim & Request for Abatement

What IRS Form 843 (2024) Is For

IRS Form 843 (2024) is designed for taxpayers who need to request a refund or seek abatement of penalties, interest, certain excise taxes, employment taxes, or IRS-assessed fees. This form is not used to amend an income tax return; instead, it is used to correct specific issues such as excess Medicare taxes, late penalties due to reasonable cause, or interest assessed because of IRS errors. If you were wrongly charged or overpaid due to incorrect IRS action or qualifying circumstances, this form allows you to submit a formal request for relief.

For help navigating IRS penalty relief, see our penalty abatement services for professional guidance.

When You’d Use IRS Form 843 (2024)

Taxpayers use this form to correct specific tax-related issues that do not fall under regular income tax return amendments. Everyday use cases include:

• Penalty relief due to reasonable cause: You may qualify if you were unable to file or pay taxes on time due to illness, disaster, or other significant hardships.
  
  
• Penalty from erroneous written advice: If the IRS gave incorrect guidance in writing and you relied on it, you may request relief for resulting penalties.
  
  
• Interest abatement from IRS error: Interest may be removed if it resulted from a processing delay or mistake made by the IRS.
  
  
• Excess employment taxes withheld: If your employer overwithheld FICA or RRTA tax and does not refund it, you may request relief using Form 843.
  
  
• Trust Fund Recovery Penalty dispute: You may file Form 843 if you were personally assessed for payroll taxes and meet the required payment conditions.

If your Form 843 request is related to employment taxes or Trust Fund Recovery Penalty disputes, our guide to resolving payroll tax issues can help.

Key Rules or Details for 2024

Taxpayers filing IRS Form 843 (2024) must follow several updated procedural rules for the 2024 tax year:

• One tax period per form: You must file a separate claim for each tax year, fee period, or type of tax unless you are requesting abatement of interest from a single IRS error covering multiple years.
  
  
• Signature requirements vary by filer type: Individuals must sign personally, spouses must both sign for joint claims, fiduciaries must sign on behalf of estates or trusts, and corporate officers must include their official title.
  
  
• Supporting documentation is required: Your submission must include IRS notices, employer letters, W-2s, written advice, or any other documentation that supports your claim or request for abatement.
  
  
• Mailing addresses vary by claim type: If your request involves a specific IRS notice, send the form to the address shown on the notice. Otherwise, use the filing location based on the tax form or fee involved.
  
  
• Strict deadlines apply: Most claims must be filed within three years of filing the original return or within two years of when the federal tax was paid, whichever is later; exceptions apply for certain penalty relief situations.

You can use our IRS Account Transcript Service to obtain documentation that supports your abatement or refund claim.

Step-by-Step (High Level)

Filing IRS Form 843 (2024) requires careful attention to each line and attachment:

1. Check the appropriate box: At the top of the form, select the category that best fits your request, such as penalty, interest, fee, or other.
   
   
2. Enter identifying information: Provide your name, Social Security number or EIN, and current and former addresses if applicable.
   
   
3. Fill in Lines 1–4: Include the tax year or period, the refund or abatement amount requested, dates of any payments made, and the type of tax involved.
   
   
4. Complete Lines 5–7: Indicate the related tax form (such as Form 941 or 1040), cite the IRC section tied to the penalty, and select the reason for the request (such as reasonable cause or IRS error).
   
   
5. Provide a detailed explanation on Line 8: Clearly describe the circumstances, timeline, amount, and legal basis for your claim or request.
   
   
6. Sign and date the form: Ensure the correct parties sign based on the type of return or entity filing.
   
   
7. Mail to the correct address: Review the IRS website or your IRS notice to find the appropriate mailing address for your situation.

Learn more about understanding the IRS collection process to know what to expect after you submit a refund or abatement request.

Common Mistakes and How to Avoid Them

Mistakes when filing IRS Form 843 (2024) can result in costly delays or outright denials. Avoid the following common errors:

• Using the wrong form: Verify that your situation falls under one of the approved uses for Form 843, so you do not file it for issues that require a different IRS form.
• Missing documentation: Collect and attach all required supporting documents, including IRS notices or employer statements, before submitting your claim.
• Filing past the deadline: Check the correct filing deadline for your claim and submit Form 843 well before the three-year or two-year limit expires.
• Weak explanation on Line 8: Provide a clear and detailed explanation that includes your timeline, facts, and legal basis to support your request fully.
• Mailing to the wrong IRS address: Review your IRS notice or the IRS website to confirm the correct mailing address for the type of claim you are filing.
• Omitting a required signature: Ensure that all the necessary parties, such as both spouses for joint returns or authorized officers for entities, sign the form before mailing.

Be sure to resolve unfiled individual returns if you’re seeking penalty relief or abatement for noncompliance.

What Happens After You File

After you mail IRS Form 843 (2024), the IRS typically completes initial processing within 2 to 8 weeks. A full review may take 3 to 6 months, depending on the complexity of your claim, supporting documents, and the tax year involved. You will receive written notice if more information is needed. Outcomes include full approval, partial approval with an explanation, or denial with the option to appeal within 30 days.

FAQs

How do I request penalty relief using IRS Form 843 (2024)?

To request penalty relief, complete IRS Form 843 by selecting the correct reason for your request and providing a detailed explanation. Include documentation such as IRS notices or records showing reasonable cause. You may also qualify if the penalty resulted from erroneous written advice from the IRS.

Can I use Form 843 to correct an income tax return?

No, Form 843 cannot be used to amend or correct an income tax return. Use Form 1040-X to revise previously filed income tax returns or to claim credits related to income tax liabilities.

What if there was excess income tax withholding?

Excess income tax withholding is not handled through Form 843. Instead, file a standard tax return (Form 1040) to claim a refund. Form 843 may apply only if your claim relates to specific employment taxes or fees.

Can I request relief from an estimated tax penalty?

IRS Form 843 (2024) does not cover estimated tax penalty relief. To request a waiver, use Form 2210. If you believe the penalty was due to IRS errors or unreasonable delays, consult tax professionals to determine if Form 843 is appropriate.