What Is IRS Form 843?
IRS Form 843, officially titled Claim for Refund and Request for Abatement, is used to ask the Internal Revenue Service (IRS) to refund certain taxes or fees you paid in error or remove (abate) penalties or interest that were incorrectly charged or should not apply based on your circumstances.
This form is used for specific refund and abatement requests that are not handled through amended tax returns.
What Is Form 843 Used For?
Form 843 is commonly used to request:
- Abatement of penalties (such as failure-to-file or failure-to-pay penalties)
- Abatement of interest charged due to IRS errors or delays
- Refund of certain employment taxes, fees, or other charges paid incorrectly
- Refund or abatement of specific additions to tax where IRS rules allow relief
Form 843 is not used to request a regular income tax refund.
When Should You File Form 843?
You may file Form 843 when you believe:
- The IRS assessed penalties or interest incorrectly
- Penalties or interest should be removed due to reasonable cause
- Interest was charged because of IRS processing delays or errors
- Certain taxes or fees were overpaid and not corrected by an employer or payer
Timing matters. Claims are subject to statutory filing deadlines, which vary depending on the type of tax or charge involved.
IRS Notices This Form Is Commonly Used With
Form 843 is often filed after receiving IRS notices that show penalties, interest, or specific charges, including:
- CP504 – When penalties or interest appear on a balance due notice
- CP14 – Initial balance due notices that include penalties or interest
- Audit or adjustment letters that assess penalties or additions to tax
Form 843 is used to request refund or abatement of the charges shown, not to dispute the notice itself.
When NOT to Use Form 843
Do not use Form 843 if:
- You are requesting a refund of regular income tax (use Form 1040-X instead)
- The correction must be made by an employer (such as over-withheld FICA taxes)
- A specific IRS form is required for the type of tax or refund involved
- You are responding to an enforcement action like a levy or lien
Using the wrong form can delay processing or result in denial.
What Information Is Required on Form 843?
When filing Form 843, you typically need to provide:
- Your name, address, and taxpayer identification number
- The tax period or year involved
- The exact amount you are requesting to be refunded or abated
- A clear explanation of why the IRS should grant the request
- Supporting documents (IRS notices, payment records, explanations)
A separate Form 843 is usually required for each tax period and each type of claim.
Where to File Form 843
Where you send Form 843 depends on your situation:
- If you are responding to an IRS notice, use the address shown on the notice
- Otherwise, mail it to the IRS service center listed in the current instructions
- Some claim types require mailing to specific IRS addresses
Always confirm the correct mailing address before sending the form.
What Happens After You File Form 843?
After submission:
- The IRS reviews your claim and supporting documentation
- Processing may take several weeks or longer, depending on complexity
- If approved, the IRS issues a refund or adjusts your account
- If denied, penalties or interest may remain, and additional appeal options may exist
Related IRS Forms
Other forms that may be used in related situations include:
- Form 1040-X – Amended U.S. Individual Income Tax Return
- Form 9465 – Installment Agreement Request
- Form 2848 – Power of Attorney and Declaration of Representative
Summary
IRS Form 843 is your official IRS form for claiming refunds or asking the IRS to abate (remove or reduce) certain taxes, penalties, interest, or fees when you believe they were applied incorrectly or unfairly. It is a valuable tool for taxpayers seeking relief outside of standard amended returns or regular refund processes.
Scope Note
This page explains the purpose and general use of IRS Form 843. It does not provide legal or tax advice.