Claim for Refund and Request for Abatement

What it does

Form 843 can be used to request abatement of some penalties and interest. For some first-time penalty situations the IRS accepts a phone call or letter instead, so check the current IRS guidance before mailing the form.

When people use it

• You want to ask the IRS to remove a penalty for reasonable cause.
• You believe interest or a penalty was assessed because of an IRS error or delay.

Before you file

• Write down the reason and gather proof, such as medical records, a disaster notice or correspondence.
• Check whether the penalty qualifies for the IRS first-time penalty abatement process.
• Note the tax period and penalty type shown on your notice.

What to watch for

• Relief is not automatic. The IRS decides based on the facts and your compliance history.
• Abatement applies to penalties and some interest. It does not cancel the underlying tax.