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IRS Form 843: Claim for Refund and Request for Abatement

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

Form 843 is used to claim a refund or request an abatement (removal) of certain taxes, interest, penalties, fees and additions to tax. That is how the About Form 843 page describes it, and the current revision is December 2024 (checked November 2026). For people who owe, its main use is asking in writing for a penalty to be removed, for example for reasonable cause. The IRS penalty relief page says you can also request First Time Abate by calling the number on your notice, so the form is not the only route.

Form 843 at a glance

What it can and cannot be used for

The Form 843 instructions list reasons such as:

• abatement or refund of a penalty or addition to tax due to reasonable cause or another reason allowed by law;
• abatement or refund of the Trust Fund Recovery Penalty;
• abatement of a penalty caused by erroneous written advice from the IRS;
• abatement of interest due to IRS error or delay;
• relief for people who could not read and respond to a standard print notice because of a visual impairment or disability.

The instructions also say not to use Form 843 to request abatement of income, estate or gift tax, to claim a refund of income tax, to amend a return (individuals use Form 1040-X), or to claim a refund of payment plan fees, offer in compromise fees or lien fees. They add a tip: if you got an IRS notice about a penalty or interest, follow the notice's instructions first, because you may not need Form 843.

Who files it

The taxpayer, or an authorized representative. If a representative files it, the instructions say a signed Form 2848 must be attached. A legal representative of a deceased taxpayer attaches proof of authority and, where it applies, Form 1310.

Where and how it is submitted

The instructions include a Where To File table. If you are answering an IRS notice about a tax or fee, you mail Form 843 to the return address on that notice. Other cases, such as estate and gift tax claims or a request for a net interest rate of zero, have their own addresses in the table. Generally, the instructions require a separate Form 843 for each tax period or type of tax or fee, with some exceptions.

Steps

1. Read the notice. If it explains how to ask for penalty relief, that may be enough.
2. For First Time Abate, consider calling the number on the notice, as the IRS penalty relief page allows.
3. For a written request, download the current Form 843 and instructions.
4. Check that your reason is one Form 843 covers and not one that needs another form.
5. Mail it to the address the instructions give for your situation and keep a copy.

Common mistakes

• Using Form 843 to change an income tax return. Individuals use Form 1040-X.
• Asking for a refund of an installment agreement or offer fee on Form 843. The instructions exclude those.
• Sending one form for several years. The instructions generally require a separate form for each period.

Related pages: first-time penalty abatement, IRS penalties and interest and the CP14 notice, often the first bill that shows penalties.

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