What Is Form 843: Claim for Refund and Request for Abatement?

Form 843: Claim for Refund and Request for Abatement is a multipurpose tax document issued by the Internal Revenue Service (IRS) used to make a claim for refund of certain assessed taxes or to request abatement of interest or penalties applied in error.

Form 843 asks the IRS to refund certain taxes other than income, estate or gift taxes, fees, or penalties paid. It also asks the IRS to abate interest or penalties to tax added by IRS error, or to delay, incorrect written advice from the IRS, Federal Unemployment Tax (FUTA), and certain excise taxes.

This form cannot be used to amend a previously filed income or employment tax return, to claim a refund of lien or offer-in-compromise fees, request abatement of gift or estate taxes, or claim a refund or abatement of FICA tax, Railroad Retirement Tax, or income tax withholding.

Who Can File Form 843: Claim for Refund and Request for Abatement?

There are several reasons a taxpayer can file Form 843: Claim for Refund and Request for Abatement. This includes if a taxpayer's employer withholds too much income, Social Security, or Medicare tax from a paycheck and will not make any adjustments. This form can also be filed by a taxpayer's authorized representative.

Another reason to file this form may be as a result of IRS error or delay. This happens when a taxpayer is wrongly assessed interest, penalties, or additions to tax that are not owed. On these occasions, a taxpayer can request that the IRS fix the error(s) by filing a claim for refund or abatement.

A separate Form 843 must generally be filed for each type of tax or fee, and for each tax year.

How to File Form 843: Claim for Refund and Request for Abatement

Form 843 requires basic information such as name, address, Social Security number, tax period, tax type, and return type. It requires a statement of the facts and issues as to why you are entitled to a refund or abatement. Penalty abatement requests require you to write the Internal Revenue Code (IRC) section number of the penalty on Line 4. You can find this section number on the IRS notice you received. Then, you must choose a reason for your request in Section 5 or write your own reason in Section 7. The choices are:

  • IRS errors or delays
  • Erroneous written information from the IRS
  • Reasonable cause
  • Self-described reason (least likely to be approved)

Remember to support your reasons with evidence and computations.

The form must be filed within two years from the date you paid the taxes or three years from the date the return was filed, whichever is later.

If the IRS believes a taxpayer claims an excessive refund amount, it can add a penalty equal to 20% of the amount determined to be excessive.

Special Considerations for Form 843: Claim for Refund and Request for Abatement

If the IRS denies your claim by sending a statutory notice of claim disallowance, or if six months pass without any action, you can file a refund suit in the Federal Claims Court or a U.S. District Court. You can also file a protective claim before the expiration of the statute of limitations to preserve your right to make a claim for refund. Protective claims and real claims have the same legal effect. 

Download Form 843: Claim for Refund and Request for Abatement

Click on this link to download a copy of Form 843: Claim for Refund and Request for Abatement.

Key Takeaways

  • Form 843 is used to claim a refund of certain assessed taxes or to request abatement of interest or penalties applied in error by the IRS.
  • The form must be filed within two years from the date taxes were paid or three years from the date the return was filed, whichever is later.
  • A separate form must be filed for each type of tax or fee, and for each tax year.