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Official form guide
Form 843: Claim for Refund and Request for Abatement
IRS Form 843 is used to claim a refund or request an abatement of certain taxes, penalties, interest, and fees; it cannot be used for income, estate, or gift tax refunds. Employers are prohibited from using it for FICA, RRTA, or income tax withholding refunds.
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IRS Form 843 - Claim for Refund and Request for Abatement
IRS Form 843 is used to claim a refund or request an abatement of certain taxes, penalties, interest, and fees; it cannot be used for income, estate, or gift tax refunds. Employers are prohibited from using it for FICA, RRTA, or income tax withholding refunds.
Risk Radar
Scan points- 1Submitting Form 843 for a tax that requires a different form can cause denial.
- 2Selecting the wrong reason checkbox at the top of the form.
- 3Using Form 843 to request a refund of income, estate, or gift tax.
- 4Employers filing Form 843 for FICA, RRTA, or income tax withholding refunds.
- 5Omitting the required signature and date on the form.
Plain English
Form 843 lets you ask the IRS to give back money or cancel penalties for specific taxes, interest, or fees. It does not apply to income, estate, or gift tax refunds, nor to employer payroll taxes like FICA. Choose the correct reason box at the top and provide your identifying information. Submit the signed form with any required documentation.
Submission Date
- Filing date: 2024-12-20 22:10:19
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when claiming a refund or requesting an abatement of certain taxes, penalties, interest, additions to tax, or fees that are not income, estate, or gift taxes.
- Do not use it when seeking a refund or abatement of income, estate, or gift taxes, Additional Medicare Tax, employer FICA, RRTA, or income tax withholding, agreement fees, offer‑in‑compromise fees, lien fees, or tax‑return preparer or promoter penalties.
- Check Form 1040‑X instead when you need to amend a previously filed individual income tax return.
Form selector
Use this form or another form?
Need to amend a previously filed individual income tax return
Form 1040‑X is required to change amounts on Forms 1040 series and related returns
✓ Verify the return being amended is an individual income tax return
Claiming a refund of excise taxes
Excise tax refunds must be filed on Form 8849, not Form 843
✓ Confirm the tax type is an excise tax
Seeking a refund of wagering tax
Wagering tax refunds are processed with Form 730, the Monthly Tax Return for Wagers
✓ Ensure the tax in question is wagering tax
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Reason checkbox
Select the appropriate reason from the list at the top of the form · Top of Form 843
Tax or fee type (line 5)
Identify the specific tax or fee being claimed · Line 5 of Form 843
IRC section (line 6)
Internal Revenue Code section number from the assessment notice · Line 6 of Form 843
Taxpayer Identification Number (TIN)
Social Security Number or EIN · TIN field on Form 843
Signature
Filer’s signature · Signature line on Form 843
Before you submit
- 1Confirm the correct reason checkbox at the top of Form 843 is selected
- 2Enter the appropriate tax or fee type in line 5
- 3Provide the accurate IRC section number in line 6 when applicable
- 4Complete name, address, and TIN fields without errors
- 5Attach any supporting notice, assessment, or documentation referenced
- 6Sign the form in the designated signature area
- 7Date the signature
How to file this form
- 1Select the appropriate reason checkbox on the top of Form 843
- 2Complete lines 5 and 6 with the tax/fee type and IRC section number
- 3Fill in name, address, and taxpayer identification number fields
- 4Attach all required supporting documents such as the assessment notice
- 5Sign and date the form
- 6Mail the completed Form 843 to the IRS processing center
- 7Retain the mailing receipt as proof of filing
Known limitations
- 1Form 843 cannot be used to request a refund of income, estate, or gift taxes
- 2Employers may not use Form 843 for refunds or abatements of FICA, RRTA, or income tax withholding
- 3The form does not cover refunds of agreement fees, offer‑in‑compromise fees, or lien fees
- 4Refunds of tax‑return preparer or promoter penalties must be claimed on Form 6118
- 5Additional Medicare Tax refunds are not handled by Form 843
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.
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Fillable formOpen in Editor->Form 843 is the December 2024 revision; the instructions direct users to the IRS.gov/Form843 page for the latest developments, and note that the form and its instructions have been redesigned.
What changed or needs a fresh check
- Edition date — confirm the form shows Revision December 2024
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the filed Form 843 and all attachments for your records
- 2Store the records for at least the period required by IRS record‑keeping rules
- 3Watch for an acknowledgment or decision letter from the IRS after processing
- 4If the IRS issues a notice of error, correct it by filing a new Form 843 with the required changes
- 5Contact the IRS if you do not receive any response within the expected timeframe
Sources
- SRCInstructions p.1 — revision date is December 2024
- SRCInstructions p.1 — notes redesign of Form 843 and its instructions
- SRCInstructions p.1 — purpose: claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees
- SRCInstructions p.1 — do not use for income, estate, or gift tax refunds
- SRCInstructions p.1 — employers cannot use for FICA, RRTA, or income tax withholding refunds
- SRCInstructions p.1 — do not use to claim refund of agreement fees, offer‑in‑compromise fees, or lien fees
- SRCInstructions p.2 — use Form 1040‑X for amending individual income tax returns
- SRCInstructions p.2 — use Form 8849 for refund of excise taxes
- SRCInstructions p.2 — use Form 730 for wagering tax refunds
- SRCInstructions p.2 — use Form 6118 for refund of tax‑return preparer penalties
Common confusion points
Can I use Form 843 to get a refund of my income tax?
The form does not cover income tax refunds
→ Verify that the refund type is listed among the allowed taxes
Can an employer claim a refund of FICA tax with Form 843?
Employers are prohibited from using Form 843 for FICA, RRTA, or withholding refunds
→ Confirm employer status and tax type before checking a box
Do I need to file Form 843 for a penalty on my 1040?
Penalties related to Additional Medicare Tax require a different form
→ Check if the penalty is for Additional Medicare Tax; if so, use Form 1040‑X
What if my reason isn’t listed in the checkboxes?
The form provides an “Other (specify)” option for unlisted reasons
→ Select “Other (specify)” and clearly state the reason
Do I need to attach the original notice when filing?
Supporting documentation is required to substantiate the claim
→ Attach the notice or assessment referenced in the claim
Do I need to request a net interest rate of zero?
Section 5 mentions an option to request a zero net interest rate
→ If you want zero interest, check the appropriate box on the form
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 6118 — claim a refund of tax‑return preparer penalties when Form 843 is not appropriate
Questions about IRS Form 843
What is IRS Form 843 used for?
Form 843 lets you ask the IRS to give back money or cancel penalties for specific taxes, interest, or fees. It does not apply to income, estate, or gift tax refunds, nor to employer payroll taxes like FICA. Choose the correct reason box at the top and provide your identifying information. Submit the signed form with any required documentation.
What information does IRS Form 843 require?
Form 843 collects the reason for filing via checkboxes, the taxpayer’s name, Taxpayer Identification Number, and address.
How do I complete IRS Form 843?
First, check the box that matches the reason for the refund or abatement. Next, fill in the name, TIN, and address fields. Attach any supporting documents that justify the claim. Finally, sign and date the form before mailing it to the IRS service center indicated for the specific tax type.
Can I use Form 843 to get a refund of my income tax?
The form does not cover income tax refunds Verify that the refund type is listed among the allowed taxes
Can an employer claim a refund of FICA tax with Form 843?
Employers are prohibited from using Form 843 for FICA, RRTA, or withholding refunds Confirm employer status and tax type before checking a box
Do I need to file Form 843 for a penalty on my 1040?
Penalties related to Additional Medicare Tax require a different form Check if the penalty is for Additional Medicare Tax; if so, use Form 1040‑X
What if my reason isn’t listed in the checkboxes?
The form provides an “Other (specify)” option for unlisted reasons Select “Other (specify)” and clearly state the reason
Do I need to attach the original notice when filing?
Supporting documentation is required to substantiate the claim Attach the notice or assessment referenced in the claim
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