What is Form 843: Refund and Abatement Request?
IRS Issue Form 843, a multifunctional tax form, enables taxpayers to obtain refunds, reductions of interest, or penalties for errors.
For what is Form 843: Refund and Abatement Request used?
Form 843 can request IRS abatement of non-income taxes, such as:
- Estate or gift taxes
- IRS inaccuracy, delays, or inaccurate written guidance might result in interest or penalties.
- To request a return for Social Security or Medicare taxes withheld in mistake and when the employer would not modify the over-collection
Not to amend a previously filed income or employment tax return using Form 843:
- Request agreement, offer-in-compromise, or lien fee refunds.
- Request gift or estate tax relief.
- Request a refund or reduction of FICA tax.
- Refund or abate the Railroad Retirement Tax Act tax.
- Request a refund or reduction of income tax withholding.
Who can file Form 843: Refund and Abatement Request?
Taxpayers submit Form 843 for several reasons. This applies when an employer withholds excessive income, Social Security, or Medicare tax from a paycheck without making changes. Authorized representatives of taxpayers can fill out this form.
Other reasons to file this form include an IRS mistake or delay. Unowed interest, fines, or tax increases cause this. In such cases, taxpayers can file a refund or reduction claim to request IRS correction of errors.
Each tax or charge and tax year require a separate Form 843.
If the IRS suspects an excessive refund, it might charge 20% of the amount.
Fill out Refund and Abatement Request
Name, address, Social Security number, tax period, tax type, and return type are required on Form 843. You must explain why you deserve a refund or reduction. Penalty abatement requests must include the penalty’s IRC section number on Line 4. This section number appears on your IRS notice. Select a rationale for your request in Section 5a. Choices include:
- The IRS charged interest due to mistakes or delays.
- IRS misinformation in writing
- A valid explanation other than erroneous written advice
You can explain your wish in Section 7. Use evidence and computations to support your claims. If you need more room, the IRS lets you attach pages.
Download Document 843 from the IRS website.
You must file the form within two years after paying taxes or three years of filing the return.
Special Considerations
If the IRS sends a statutory notice of claim disallowance or no action after six months, you can petition the U.S. District Court or Court of Federal Claims. You can submit a protection claim before the statute of limitations expires to maintain your refund claim entitlement. Accurate and protective claims are legal.
Conclusion
- Form 843 requests a refund of some assessed taxes or a reduction of IRS interest or penalties levied in mistake.
- File the form within two years after paying taxes or three years after filing the return.
- Each tax or charge and tax year require a unique form.
