Form 843, Claim for Refund and Request for Abatement
Form 843 asks the IRS to refund or abate certain taxes, penalties, interest, and fees. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 843?
Form 843, Claim for Refund and Request for Abatement, is a general-purpose claim form. It is used to request refunds of certain taxes other than income tax, such as erroneously withheld Social Security and Medicare tax, and to ask the IRS to remove penalties or interest, for example when a penalty resulted from reasonable cause or the interest from an IRS error or delay.
It is not the right form for everything: to change income tax reported on a return you generally file an amended return such as Form 1040-X, and some excise tax refunds use Form 8849. A separate Form 843 is usually needed for each type of tax or fee and each period, so read the current instructions to confirm you are using the right route.
Who files 843?
- Taxpayers requesting abatement of a penalty for reasonable cause or under first-time relief
- Employees claiming a refund of Social Security or Medicare tax withheld in error that the employer will not repay
- Taxpayers asking the IRS to abate interest caused by IRS errors or delays
- Filers seeking refunds of certain fees or of taxes that do not have their own refund form
How to fill out 843
- Enter your name, address, and taxpayer identification number, and the tax period and type of tax or fee the claim covers.
- Check the boxes identifying the kind of tax or fee and the type of return the claim relates to, if any.
- Enter the amount to be refunded or abated and the Internal Revenue Code section for the penalty, if applicable.
- Explain in the statement section why you are entitled to the refund or abatement, and attach supporting documents.
- Sign and date the form, download the PDF, and mail it to the IRS address given in the instructions for your type of claim.
Quick fill 843 on this page
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Frequently asked questions
Can I use Form 843 to get an income tax refund?
Generally no. To correct income tax you reported, file an amended return such as Form 1040-X. Form 843 covers penalties, interest, certain employment tax refunds, and other taxes and fees listed in its instructions.
Is there a deadline for filing Form 843?
Yes. Refund claims generally must be filed within the statutory period, ordinarily three years from when the return was filed or two years from when the tax was paid, whichever is later. Check the current instructions for your situation.
Do I need a separate form for each year?
Usually yes. The IRS wants a separate Form 843 for each tax period and each type of tax, fee, penalty, or interest, so a claim covering several years means several forms.