Form 843, Claim for Refund and Request for Abatement

IRS Definition

Use Form 843 if your claim or request involves:

  • a refund of one of the taxes (other than income taxes or an employer’s claim for FICA tax, RRTA tax, or income tax withholding) or a fee,
  • an abatement of FUTA tax or certain excise taxes, or
  • a refund or abatement of interest, penalties, or additions to tax. (Interest was assessed as a result of IRS errors or delays, a penalty or addition to tax was the result of erroneous written advice from the IRS or reasonable cause or other reason allowed under the law (other than erroneous written advice) can be shown for not assessing a penalty or addition to tax.)

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If you have paid penalties that the IRS charged you, you can use IRS Form 843, Claim for Refund and Request for Abatement to request abatement and a refund. This form can be used to request abatement for penalties associated with the following types of taxes: income, estate, gift, employment and excise. Generally, you must file Form 843 within 2 years from date you paid the taxes or three years from the date the return was filed, whichever is later.

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