IRS Penalty Abatement Request Letter
A penalty abatement request letter asks the IRS to remove a penalty for reasonable cause and contains an explanation of your circumstances.
More from H&R Block
There are several standard items you should include in a letter to the IRS to request penalty abatement (removal) due to reasonable cause:
- State the type of penalty you want removed.
- Include an explanation of the events and specific facts and circumstances of your situation, and explain how these events were outside of your control.
- Attach documents that will prove your case.
The IRS will review the facts of your case and consider the effort you made to file your tax return and/or pay your taxes on time. The IRS will also consider your prior history of filing and paying your taxes on time.
For example, a taxpayer wants to request penalty abatement because a fire destroyed his records, causing him to file his return after the deadline. In his letter, he would provide the date of the fire and any subsequent events and dates related to his situation. He would explain how he tried to recover the documents necessary to file his tax return. He would also include a copy of the report from the fire department and copies of letters or emails he sent requesting copies of his tax documents.
Get help from an expert
Your local H&R Block tax pro can look into your issue and deal with the IRS for you.Schedule a Free Consultation
Learn how to address and understand an IRS tax penalty from the tax experts at H&R Block.
How long penalty abatement takes depends on the type of penalty relief you’re requesting. Learn more from the tax experts at H&R Block.
The IRS grants four types of penalty relief, but many taxpayers don't ever ask. Learn how to request penalty abatement from the IRS.
The IRS negligence penalty is 20% of the amount you underpaid your tax. Learn about your options to address it from the tax experts at H&R Block.
Learn more about your options to reduce or remove an IRS estimated tax penalty. Get the facts from the tax experts at H&R Block.
Get the facts from H&R Block about IRS payment options when you can't pay your tax bill, including short-term extensions, monthly payment plans, and more.