IRS FEDERAL
Form 843, Claim for Refund and Request for Abatement
Ask the IRS to cancel a penalty, refund excess payroll tax, or remove interest it caused.
What is 843 used for?
Form 843 lets you formally ask the IRS to refund or cancel a penalty, payroll tax overcollection, or interest charge that the IRS itself caused. It is NOT for income tax refunds — use Form 1040-X for those.
Get the IRS to refund or cancel a tax charge, penalty, or interest that you believe was wrong — and document your case clearly enough that the IRS can process your claim without further back-and-forth.
The most common reason Form 843 claims are denied is a weak or vague explanation on Line 8. 'I couldn't afford it' is not reasonable cause. The IRS needs specific facts, dates, and documentation of what happened and why it was beyond your control.
Time, difficulty & who this form is for
Average time
About 45–90 minutes, depending on how complex your explanation needs to be
Difficulty
moderate
Best for
Individuals and businesses who received a penalty or interest charge they believe was wrong — especially for payroll tax issues, IRS-caused delays, or reasonable-cause situations
What do I need before I start?
- Your IRS notice identifying the penalty, tax period, and amount
- Your tax transcripts showing exact payment dates and amounts
- Your Social Security number (and spouse's if a joint return)
- The specific IRC section on which your penalty is based (from the notice)
- A written explanation of why your claim should be allowed
- Copies of any IRS written advice letters (if claiming IRS gave wrong advice)
How the walkthrough is organized
Why you are filing (reason for the claim)
Select the specific type of refund or abatement you are requesting — there are 17 possible reasons covering tax overcollections, penalty abatements, and interest charges caused by IRS errors.
Who you are
Your name, Social Security number or EIN, current mailing address, and contact number. If the claim relates to a joint return, your spouse's information is required too.
Tax period and amounts (Lines 1–3)
The tax period this claim covers, the total dollar amount you want refunded or cancelled, and the dates of the payments you made.
Type of tax and return (Lines 4–5)
Which category of tax the claim involves (employment, estate, income, etc.) and which specific tax return it relates to (Form 941, 1040, 706, etc.).
Reason for the request (Lines 6–7)
If claiming a penalty abatement, the IRC section the penalty is based on. Then choose your legal reason: IRS error, IRS written advice, reasonable cause, or other.
Your explanation (Line 8)
A detailed written explanation of why your claim should be allowed, including how you calculated the dollar amount. This is the most important part of your claim.
Signatures
The form must be signed under penalty of perjury. Joint return claims require both spouses to sign. A paid preparer must also sign and include their credentials.
What happens after I complete it?
Answer the questions, review your document, then follow its official signing and delivery instructions. Downloading does not submit the form.
Start irs-f843 walkthrough