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Official form guide
Form 6118: Claim for Refund of Tax Return Preparer and Promoter Penalties
Internal Revenue Service Form 6118 is a claim for refund of tax return preparer and promoter penalties. Preparers or promoters use it to request a refund of penalties they paid. Refund claims must be filed within 2 years after paying the penalty in full for penalties under sections 6700 and 6701, or within 3 years for sections 6694 and 6695.
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IRS Form 6118 - Claim for Refund of Tax Return Preparer and Promoter Penalties
Internal Revenue Service Form 6118 is a claim for refund of tax return preparer and promoter penalties. Preparers or promoters use it to request a refund of penalties they paid. Refund claims must be filed within 2 years after paying the penalty in full for penalties under sections 6700 and 6701, or within 3 years for sections 6694 and 6695.
Risk Radar
Scan points- 1Missing the filing deadline eliminates any chance of a refund.
- 2Submitting the form to the wrong IRS office instead of the one that issued the penalty statement.
- 3Leaving the identifying number (SSN or EIN) blank or entering an incorrect number.
- 4Failing to attach the penalty notice or required supporting documents.
- 5Omitting the written explanation for each listed penalty.
Plain English
The form lets tax return preparers and promoters ask the IRS to give back penalties they believe were wrongly assessed. You list each penalty, explain why it’s incorrect, and attach the penalty notice.
Submission Date
- Filing date: 2018-07-31 23:00:31
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a tax return preparer or promoter seeking a refund of penalties you paid that you believe were incorrectly charged.
- Do not use it when the penalty is not one of the preparer or promoter penalties assessed under IRC sections 6694, 6695, 6700, or 6701.
Form selector
Use this form or another form?
Multiple penalties on the same statement that can be combined
Combine allowed penalties on one form as indicated by the chart
✓ Verify penalties are combinable before filing
Penalties issued by different IRS offices or service centers
Must file separate Form 6118 for each office
✓ Ensure each form is sent to the correct IRS office
Penalties A, B, I, J, K, L, or M
Must file a separate Form 6118 for each of these penalties
✓ Confirm each penalty has its own form
Deadline or filing window
The filing clock starts when you pay the penalty in full. For penalties under sections 6700 and 6701, you have 2 years; for sections 6694 and 6695, you have 3 years. No extension is provided; filing after these periods results in a denied claim.
Checklist
What you need before filling it out
Statement document locator number (DLN)
Locator number from the IRS penalty notice · Penalty notice (statement)
Date of statement
Date shown on the penalty notice · Penalty notice
Type of penalty (letter)
Letter code from the penalty notice · Penalty notice
Taxpayer’s identification number
Social security number or employer identification number · Taxpayer records
Amount assessed
Amount shown on the notice · Penalty notice
Before you submit
- 1Verify the IRS office that sent the statement and use that office as the mailing destination.
- 2Enter the statement document locator number exactly as it appears on the notice.
- 3Enter the correct statement date in the required format.
- 4Select the appropriate penalty type letter for each penalty claimed.
- 5Enter the taxpayer’s identification number matching the preparer or promoter.
- 6Calculate and enter the total claim amount as the sum of column (i) lines 1‑12.
- 7Sign and date the form under the penalties of perjury declaration.
How to file this form
- 1Gather each penalty statement and locate the document locator numbers.
- 2Complete columns (a) through (j) for each penalty, using only the required columns for sections 6700/6701.
- 3Sum the amounts paid to determine the total claim and enter it in the Amount of Claim field.
- 4Attach copies of the penalty statements and written explanations for each line.
- 5Mail the completed Form 6118 to the IRS service center or office that issued the statements.
Known limitations
- 1Penalties A, B, I, J, K, L, and M must each be claimed on separate Form 6118, even if multiple of the same type are charged.
- 2Penalties from different IRS offices or service centers cannot be combined on one form.
- 3Only columns (b), (c), and (g) through (j) are required for penalties under sections 6700 and 6701; other columns may be left blank.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 6118 (Rev. July 2018) is the current edition; the form directs users to www.irs.gov/Form6118 for the latest information; a new provision expands the penalty under section 6695(g) (type J) to include failure to exercise due diligence for head‑of‑household eligibility for tax years beginning after 2017.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. July 2018.
- Deadline for penalties under sections 6700 and 6701 — confirm claim is filed within 2 years after the penalty was paid in full.
- Deadline for penalties under sections 6694 and 6695 — confirm claim is filed within 3 years after the penalty was paid in full.
- Signature — confirm the filer signs and dates the form under the penalties of perjury statement.
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the signed Form 6118 and all attached statements for at least three years.
- 2Track the mailing date and retain the receipt as proof of submission.
- 3Monitor IRS correspondence for acknowledgment or request for additional information.
- 4If the IRS rejects the claim, file an amended Form 6118 with corrected information within the applicable deadline.
- 5Store any refund payments and related documents for future reference.
Sources
- SRCForm p.1 — revision date July 2018 shown in header.
- SRCForm p.2 — purpose statement: use Form 6118 if you are a tax return preparer or promoter...
- SRCForm p.2 — deadline: claim for sections 6700/6701 within 2 years after full payment.
- SRCForm p.2 — deadline: claim for sections 6694/6695 within 3 years after full payment.
- SRCForm p.2 — penalty expansion: section 6695(g) (type J) expanded to include head‑of‑household due‑diligence failure.
- SRCForm p.2 — combining penalties: penalties A, B, I, J, K, L, M must be filed separately.
- SRCForm p.2 — mailing address: file with the IRS service center or office that sent the statement.
- SRCForm p.2 — signature line: under penalties of perjury, signer must sign and date.
Common confusion points
Do I need to fill out columns (d)‑(f) for penalties under sections 6700/6701?
The instructions state only columns (b), (c), and (g)‑(j) are required for those penalties.
→ Verify that columns (d)‑(f) are left blank for sections 6700/6701.
Can I combine penalties G and H on one form?
The chart allows G and H to be combined on the same statement.
→ Ensure both penalties appear on the same IRS statement before combining.
What if I was billed penalties from two different IRS offices?
The instructions prohibit combining penalties from different offices.
→ File separate Form 6118 for each office’s penalties.
Do I have to file a separate form for penalty K even if I have another penalty on the same statement?
Penalties K and L must each be filed on separate forms regardless of statement.
→ Use a distinct Form 6118 for each K or L penalty.
Is the 15 % payment requirement applicable to all penalties?
The 15 % rule applies only to penalties under sections 6700, 6701, or 6694 when paid within 30 days of notice.
→ Confirm the penalty type and payment timing before applying the 15 % rule.
Do I need to include my employer identification number if I’m self‑employed?
The instructions say self‑employed individuals enter their Social Security number, not EIN.
→ Provide SSN for self‑employed filers and EIN only for employers of other preparers.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 6118 – you may request a review of the IRS decision on your refund claim
Questions about IRS Form 6118
What is IRS Form 6118 used for?
The form lets tax return preparers and promoters ask the IRS to give back penalties they believe were wrongly assessed. You list each penalty, explain why it’s incorrect, and attach the penalty notice.
Who must file IRS Form 6118?
Tax return preparers and promoters who paid preparer or promoter penalties must file IRS Form 6118.
What information does IRS Form 6118 require?
The form collects the preparer’s name, address, identifying number (SSN or EIN), the IRS office that issued the penalty, the penalty type (letter code), and a written explanation for each penalty.
When is IRS Form 6118 due?
If you pay 15% of the penalty within 30 days of the notice, you may file a claim then; otherwise, claims for penalties under sections 6700 and 6701 must be filed within 2 years of full payment, and claims for sections 6694 and 6695 within 3 years of full payment.
Where do I file IRS Form 6118?
Send the completed Form 6118 to the IRS service center or IRS office that sent you the penalty statement(s).
How do I complete IRS Form 6118?
Enter the preparer’s name, mailing address, and identifying number (SSN for individuals or EIN for employers). Provide the IRS office that issued the penalty and select the penalty type letter in column c. Attach the penalty notice and write a reason for each penalty in the space provided. Sign the form and mail it to the issuing IRS office.
What happens if IRS Form 6118 is filed incorrectly?
Filing after the statutory window bars the refund request, so the claim will be denied.
Do I need to fill out columns (d)‑(f) for penalties under sections 6700/6701?
The instructions state only columns (b), (c), and (g)‑(j) are required for those penalties. Verify that columns (d)‑(f) are left blank for sections 6700/6701.
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