IRS Form 843, Claim for Refund and Request for Abatement

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Did you know that the Internal Revenue Service (IRS) issues over 40 million penalties to taxpayers each year? This staggering number highlights how common it is to encounter tax issues that result in penalties, leading to unnecessary financial stress. You might find yourself in a similar situation, facing IRS penalties or needing to correct a tax error. Form 843 is designed to help taxpayers like you reclaim overpaid taxes, penalties, and interest or request abatements.

This blog simplifies the process of dealing with tax forms into easy steps, making it less confusing and more manageable. Read on to understand everything you need to know about IRS Form 843 and how it can help you resolve your tax issues efficiently and confidently.

What is the IRS Form 843?

Taxpayers use IRS Form 843, titled “Claim for Refund and Request for Abatement,” to request a refund or abatement of particular taxes, interest, penalties, fees, and additions to tax. Specifically, this form can be used to:

  1. Request Abatement: Taxpayers can request the abatement of interest or penalties assessed due to reasonable cause or other qualifying reasons.
  2. Claim a Refund: Taxpayers can claim a refund of certain assessed taxes, penalties, or fees that they believe were incorrectly assessed or collected.
  3. Request a Refund for Erroneous Interest or Penalties: This can include interest or penalties erroneously charged on tax deficiencies or underpayments.

Form 843 is not used to request income, estate, or gift tax refunds. Those are handled by filing amended returns using different forms (such as Form 1040X for individuals). Instead, Form 843 applies to a variety of other tax situations, including employment taxes, excise taxes, and certain other penalties or fees.

When do I file IRS Form 843?

Knowing when to file Form 843 helps you take timely action to avoid unnecessary penalties and interest. You should file 843 IRS Form if you:

  • You have paid more tax than you owe.
  • Are requesting an abatement of interest, penalties, or additions to tax due to a reasonable cause or IRS error.
  • The IRS has charged certain fees or other amounts that you believe should be reduced or eliminated.

How do I claim a refund with IRS Form 843?

Knowing how to claim a refund properly ensures your request is processed efficiently. To claim a refund using Form 843:

  1. Determine Eligibility: Ensure you are eligible to use Form 843 for the requested refund type.
  2. Complete the form: Fill out all required sections of Form 843, including your personal information, the type of tax, the tax period, the amount, and a detailed explanation.
  3. Attach Supporting Documents: Include any necessary documentation to support your claim, such as copies of IRS notices, proof of payment, and evidence of IRS errors or reasonable cause.
  4. Submit the form: Send the completed 843 IRS Form and all supporting documents to the appropriate IRS address based on your specific situation and location.

How do I fill out IRS Form 843?

Detailed 843 form instructions help ensure you complete the form accurately and fully. To fill out Form 843:

  1. Personal Information: Enter your name, address, and Social Security Number (SSN) or Employer Identification Number (EIN).
  2. Type of Tax: Indicate the type of tax (e.g., employment, excise) for which you request a refund or abatement.
  3. Tax Period: Specify the tax period(s) involved.
  4. Amount: Enter the amount you are requesting for a refund or abatement.
  5. Explanation: Provide a detailed explanation of why you are requesting the refund or abatement. Attach any supporting documentation, such as IRS notices, proof of payment, and evidence of reasonable cause or IRS errors.
  6. Sign and Date: Ensure you sign and date the form before submitting it.

Where do I send IRS Form 843?

If you have a question such as “Where do I mail IRS Form 843?” or “Where do I file IRS Form 843?” Contact the appropriate IRS office for assistance with processing.

The filing address for Form 843 varies based on your specific situation and location. Typically, it should be sent to the IRS office where you filed your original tax return or the office that sent you the notice regarding the tax, penalty, or interest. Refer to the IRS 843 form instructions for specific mailing addresses.

How Long Does It Take to Get a Response to IRS Form 843?

The time it takes to get a response to Form 843 can vary depending on your request’s complexity and the IRS’s current workload. Generally, you should receive a response within 6 to 12 weeks. However, it may take longer if additional information or documentation is needed.

Supporting Documentation

Supporting documentation is vital for substantiating your claim and ensuring a successful outcome. To support your claim or request with IRS Form 843, include:

  • Copies of Relevant IRS Notices or Letters: These documents provide context and detail regarding the issue or error you’re addressing.
  • Documentation Proving Reasonable Cause or IRS Error: This could include medical records, insurance reports, or other documents that explain why the error occurred or why penalties should be abated.
  • Proof of Tax Payments Made: Receipts, bank statements, or copies of canceled checks showing the payments made can substantiate your claim for a refund or abatement.

What are the Alternatives to Form 843?

  • Alternatives ensure you use the correct form for your specific tax issue. Alternatives to 843 IRS Form include:
  • Form 1040X: For amending individual income tax returns.
  • Form 941-X: For correcting employment tax returns.
  • Form 1120X: For amending corporate income tax returns.
  • Form 8857: For requesting innocent spouse relief.

These forms should be used if they are more appropriate for your specific tax issue. Plus, with the help of Keith Jones CPA, you also get services like IRS audit representation. So, get in touch today!

End Note!

Filing Form 843 can help address overpaid taxes, interest, penalties, and fees. You can effectively communicate your case to the IRS by providing detailed explanations and supporting documentation. Ensure all information is accurate, and consider seeking professional assistance to facilitate the process.

Besides this Form 843, if you need further assistance, call 844-888-1040 and get service that is not provided by big companies, like optima tax relief offers. We have the best relief plans. Get in touch.

Keith Jones

Founder | CPA, Tax Resolution Expert

Keith has found that almost every single person he deals with is not a tax cheat or deadbeat, but someone who is not able to pay their tax debt due to a financial hardship, often of their own accord. Usually, there is a sickness, tragic situation, job or business loss, or some other unfortunate circumstance that leaves them scared and not knowing where to turn.