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Glossary

Form 843: Claim for Refund and Request for Abatement

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IRS Form 843 is used by taxpayers to request the abatement of penalties or interest charges, or to claim a refund of taxes if there was an error by the IRS. The form is commonly used to request Penalty Abatement for Failure to File, Failure to Pay, or Failure to Deposit penalties when a taxpayer can show reasonable cause for their non-compliance.

Common reasons to file Form 843 include:

  • Errors made by the IRS in assessing penalties.
  • Delays caused by factors outside the taxpayer’s control, such as illness, natural disasters, or incorrect professional advice.
  • Overpayment of employment taxes or penalties for certain business owners.

To apply for abatement, taxpayers must explain why they believe the penalty should be removed or reduced. It’s important to provide a thorough explanation and include supporting documentation, such as medical records, evidence of natural disasters, or correspondence showing reliance on incorrect advice from a tax professional.

Form 843 can also be used to request the removal of certain Trust Fund Recovery Penalties, though these are more complex cases that often require additional forms and documentation. The IRS reviews abatement requests on a case-by-case basis and will notify the taxpayer if the request is granted or denied.

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