Instructions for Filling Out Form 843

This document offers comprehensive guidance on completing Form 843, which is utilized for claiming refunds or requesting abatements of specific taxes, interest, penalties, fees, and additions to tax. It covers the form's purpose, eligibility, filing locations, and detailed instructions for each line.

In this article, we'll provide essential information on Form 843 and a step-by-step guide on how to fill it out, ensuring a straightforward approach to the process.

What is Form 843?

Form 843 is a document utilized by taxpayers to claim a refund or request an abatement of specific taxes, interest, penalties, fees, and additions to tax. Its purpose is to offer a standardized method for addressing these financial matters. However, it is not applicable for income, estate, or gift taxes abatement requests, nor for income tax or Additional Medicare Tax refunds. Additionally, employers cannot use Form 843 for Federal Insurance Contributions Act (FICA) tax, Railroad Retirement Tax Act (RRTA) tax, or income tax withholding refunds or abatements. The form should not be employed to amend previously filed income or employment tax returns or to claim refunds of agreement fees, offer-in-compromise fees, or lien fees.

Who Must File Form 843?

Individuals, estates, and trusts who need to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax should file Form 843. Additionally, an authorized representative can file the form on behalf of the taxpayer.

Form 843 Tax Filing Deadlines and Due Dates

The deadline for filing is either 2 years from the date you paid the taxes or 3 years from the date you filed the tax return, depending on which of these dates comes later. This requirement ensures that requests for penalty abatement are made within a reasonable period after the tax liability or filing occurrence.

Form 843 Late Payment Penalty

Although the Instructions for Form 843 (12/2021) provide comprehensive guidance on filling out the form, they do not specifically address the late payment penalty for Form 843. To obtain information on late payment penalties, it is advised to consult with a tax professional or the IRS directly.

Step-by-Step Instructions for Form 843

Here are the step-by-step instructions for filling out Form 843:

1. Enter your social security number (SSN) or individual taxpayer identification number (ITIN) in the appropriate field.
2. Enter the tax period for which you are making the claim for refund or request for abatement on line 1.
3. Check the appropriate box on line 3 to show the type of tax or fee for which you are claiming a refund or requesting an abatement.
4. If you are requesting a refund or abatement of an assessed penalty, enter the applicable Internal Revenue Code section on line 4.
5. Check the appropriate box on line 5a to indicate the reason for your claim or request. Provide the required information on line 5b.
6. Check the appropriate box on line 6 to show the type of fee or return, if any, to which your claim or request relates.
7. Explain in detail your reasons for filing this claim and show your computation for the credit, refund, or abatement on line 7. Attach any necessary supporting evidence.

How to Submit Form 843

To submit Form 843, complete the form by following the provided instructions, ensuring all relevant information is included, such as the tax period, type of tax or fee, applicable Internal Revenue Code section, and payment dates. After filling out the form, mail it to the appropriate IRS address.

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