Internal Revenue Service (IRS) Edition Rev. December 2024 2 pages

Form 843 — Claim for Refund and Request for Abatement

The IRS form for asking the IRS to cancel or refund certain penalties, interest, fees and taxes, other than income tax overpayments.

Fill out Form 843 online View the form Free on every FileIt plan
Form 843 · Claim for Refund and Request for Abatement
The official Internal Revenue Service (IRS) form, edition Rev. December 2024 — blank
Page 1 of 2
Form 843 (2024) Claim for Refund and Request for Abatement — page 1 of 2
Page 1 of 2
Form 843 (2024) Claim for Refund and Request for Abatement — page 2 of 2
Page 2 of 2
Fill this form online Blank PDF from Internal Revenue Service (IRS)

What is Form 843?

Form 843, Claim for Refund and Request for Abatement, is how you ask the IRS to refund or abate (cancel) certain amounts: a penalty or addition to tax you had reasonable cause for, interest caused by IRS error or delay, a penalty that resulted from erroneous written advice from the IRS, excess social security, Medicare or RRTA tax that an employer won't adjust, and several other taxes and fees listed at the top of the form. The current edition is Rev. December 2024.

It is not a general refund form. The form itself cautions against using it when another form is required, for example to claim a refund of overpaid income tax (that's an amended return), an employer's claim for FICA, RRTA or income tax withholding, fuel excise refunds, or overpayments on Forms 11-C, 720, 730 or 2290. You prepare a separate Form 843 for each tax period or fee year and explain on line 8 why the claim should be allowed and how you computed the amount.

FileIt walks you through the reason, the period, the amount, the payment dates and the explanation, checks that your explanation fits the form's 28 ruled lines, and prints everything into the IRS's official PDF, saved in your vault. You (and your spouse, for a joint return) sign it, and you file it with the IRS yourself; FileIt never sends anything to the IRS.

Who fills it
Individuals, couples, businesses, estates and trusts asking for a refund or abatement of certain penalties, interest, taxes or fees.
Not for
Income tax overpayments and the other cases the form's caution lists, which have their own forms.
One form per
Tax period or fee year.
Signatures
You, and your spouse for a joint return; an officer (with title) for a corporation; the fiduciary for an estate or trust.
Edition
Rev. December 2024
Agency
Internal Revenue Service (IRS), Department of the Treasury

Who needs to fill out Form 843?

  • Taxpayers charged a penalty (for example for filing or paying late) who can show reasonable cause or another reason allowed under the law.
  • Taxpayers charged interest because of an IRS error or delay.
  • Taxpayers who were penalized after following erroneous written advice from the IRS.
  • Employees whose employer over-withheld social security, Medicare or RRTA tax and won't adjust it.
  • People who couldn't read and respond in time to a standard print notice from the IRS.

When to use Form 843

  • After the IRS has assessed a penalty, interest or tax you believe should be removed or refunded.
  • After you've paid such an amount and want it back: list the payment dates on line 3.
  • Not to correct the income tax on a return you filed: that's an amended return.
  • Separately for each tax period or fee year.

What you need before you start

  • The IRS notice showing the penalty, interest or tax, and the period it relates to.
  • Your name, SSN (or EIN for a business), address and phone; your spouse's name and SSN for a joint return.
  • The amount you want refunded or abated, and the dates you paid it.
  • The type of tax or fee and the return it relates to (for example Form 1040 or 941).
  • For a penalty, the Internal Revenue Code section it's based on (shown on the notice).
  • Your explanation, how you computed the amount, and supporting documents.
  • Your Identity Protection PIN, if the IRS sent you one.

What’s on Form 843

The 2024 edition has 2 pages. FileIt asks for it in 7 parts, and it is signed by Taxpayer and Spouse (joint return):

  1. Reason for filing Form 843Taxpayer
  2. Who is askingTaxpayer
  3. Spouse (claim relating to a joint return)Spouse (joint return)
  4. Lines 1 to 4: The claimTaxpayer
  5. Lines 5 to 8: DetailsTaxpayer
  6. SignatureTaxpayer
  7. Paid preparer use onlyTaxpayer

How to fill out Form 843, step by step

1 Reason for filing

Check the one box at the top that matches your claim. The boxes are grouped as Tax, Penalty, Interest and Other, and the last is "Other (specify)".

2 Who is asking

Enter your name and SSN, your spouse's for a claim relating to a joint return, your address (with any foreign address details), an EIN if the claim is for a business, the name and address on the return if different, and a daytime phone number.

3 Lines 1 to 3: Period, amount and payments

Enter the beginning and ending dates of the tax period or fee year, the amount to be refunded or abated, and the date of each payment you want refunded (up to 12; attach sheets for more).

4 Lines 4 and 5: Type of tax and return

Check the type of tax or fee (employment, estate, gift, excise, income, fee or civil penalty) and the return or fee it relates to (706, 709, 940, 941, 1040, 1120 and others). Check only one box on each line unless an exception in the instructions applies.

5 Lines 6 and 7: Penalty section and reason

If a penalty is involved, enter the Internal Revenue Code section it's based on. Then pick the reason: IRS errors or delays (interest), erroneous written advice from the IRS, reasonable cause or another reason allowed under the law, or none of these.

6 Line 8: Explanation

Explain why the claim should be allowed and show how you computed the amount on line 2: what happened, the dates, and why it justifies relief. Attach additional sheets and supporting documents if needed.

7 Sign

Sign and date under penalties of perjury; your spouse signs too for a joint return. Enter your Identity Protection PIN if the IRS sent you one. A paid preparer completes the preparer section and signs.

Common mistakes to avoid

  • Using Form 843 to claim a refund of overpaid income tax. The form's caution says to use the proper form, such as an amended return.
  • Covering several tax periods on one form. Use a separate Form 843 for each.
  • Not explaining how you computed the amount on line 2.
  • Checking several boxes on line 4 or 5 when no exception applies.
  • Forgetting the spouse's signature for a joint-return claim, or a corporate officer's title.
  • Leaving out the Identity Protection PIN when the IRS has issued one.

After you fill it out

Sign and date the form (with your spouse for a joint return), attach your supporting documents, and file it where the separate Instructions for Form 843 say for your situation; if you're responding to an IRS notice, check the notice too.

FileIt keeps a copy in your vault with the notice it answers. Keep proof of when you sent it.

Watch for the IRS's reply, and keep paying or responding to any other notices while the claim is considered.

Fill out Form 843 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 67 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form 843 now — it’s free

Form 843: frequently asked questions

Can I use Form 843 to ask for penalty relief?

Yes. One of the reasons on the form is abatement or refund of a penalty or addition to tax due to reasonable cause or another reason allowed under the law; line 7 asks which reason applies.

Can I use Form 843 to get back overpaid income tax?

No. The form's caution says not to use it to claim a refund or abatement of an overpayment of income taxes; you use the appropriate return instead, such as an amended return.

Can I claim interest the IRS charged because of its own delay?

Yes. The form covers abatement or refund of interest due to IRS error or delay under section 6404(e)(1).

My employer withheld too much social security tax. Can I use Form 843?

Yes, if the excess was withheld by any one employer, or withheld in error, and the employer won't adjust the overcollection. There's also a box for excess tier 2 RRTA tax with more than one railroad employer.

Do both spouses sign?

Yes, if the claim relates to a joint return.

Where are the instructions?

Form 843 has separate instructions on irs.gov (the form says "see separate instructions"), including Special Situations and where to file.

Official sources

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-01.

Fill out Form 843 online