Form 843: Penalty Abatement Request & Reasonable Cause
Maybe your like
LoginFree Consultation!(800) 444-0622
Toggle Navigation
Free Consultation!(800) 444-0622
Toggle Navigation FORM 843 The IRS is notorious for tacking on penalties wherever they can. Did you know that Form 843 can be used to request refunds of penalties, fees, and interest? You can only get rid of interest if it’s related to an IRS error or delay, but certain taxes and other fees may be completely erased in other situations.
Download Form 843Form 843 InstructionsWhat is IRS Form 843 Used for?
The most common use for Form 843 is to wipe away a taxes interest, tax penalties, and interest penalties.
However, there are quite a few ways you can use Form 843 to get back money from the IRS:
- Request a refund of taxes withheld by your employer in error, but only if your employer refuses to adjust the issue.
- Request a refund of tax penalties and interest penalties that you have already paid.
- Request abatement due to incorrect written advice from the IRS.
- Request an abatement for reasonable cause (late on taxes due to health or medical reasons).
- Request an abatement due to IRS related error or delay.
- Request an abatement of tax other than income, estate, or gift tax.
It’s important to know that you will have to file a separate Form 843 for each type of fee or penalty to properly claim a refund. The IRS will take each request much more seriously if you don’t overload them with erroneous claims that aren’t likely to go through in the first place. It’s important to be detailed and honest in your claims, but be careful not to include anything that could possibly elicit an audit.
Form 843 Instructions
When requesting a penalty abatement, it’s important to include the specific IRS section number related to the penalty. This number should be clearly stated on the notice that you received from the IRS about the penalty. This number will be written on line 4 of your IRS form 843. In section 5 of form 843, the IRS asks you to choose one of the following reasons for your request:
- IRS errors or delays
- Erroneous written information from the IRS
- Reasonable cause: A death in the family, inability to obtain records, natural disasters, and other related instances. It’s important to note that the IRS will not consider a lack of funds a reasonable cause.

Documents You May Need While Filing IRS Form 843
Providing a reasonable cause is not required in your Form 843 but if you plan on including a reasonable cause, it’s important that you supply the following documents along with your form:
- Hospital or court records or a letter from a physician to establish illness or incapacitation, with specific start to end dates.
- Documentation of natural disaster or other events that prevented compliance.
Tips for Filing Form 843
- Stay humble—the majority of IRS employees are reasonable and non-judgmental people. Don’t get upset if things don’t go initially go as planned and certainly don’t take it out on the IRS.
- Be careful what information you provide—you don’t want to give the IRS anything that could potentially come back to haunt you in the form of an audit.
- Leave out any emotion in your letter—the IRS reads hundreds of these letters every day and they will only be looking for facts and a timeline. Keep your letter factual and include only what you need to state your case.
Where to Mail Form 843
If you are responding to an IRS notice regarding a tax or fee related to certain taxes such as income, employment, gift, estate, excise, etc. mail your request to the address listed on the notice that you received. For penalties, or for any other reason other than an IRS notice, mail the IRS service center that you would normally file your tax returns. If you are unsure where your IRS service center is you can find out where the closest one is by visiting the irs.gov website.
Are you considering filing an IRS Form 843? It’s always a good idea to seek the help of a qualified tax professional to assist you with all of your filing needs. We have an expert and diligent staff standing by to assist you with any and all tax-related questions and services. Call today and find out how we can help you find success in all your tax endeavors.
Download FormForm InstructionsGet Tax Prep Help.
How did you hear about us?YouTubeFacebookRedditInstagramLinkedInXPrevent Tax Issues TodayBy entering your phone number and clicking the “Get Started” button, you provide your electronic signature and consent for Community Tax LLC or its service providers to contact you with information and offers at the phone number provided using an automated system, pre-recorded messages, and/or text messages. Consent is not required as a condition of purchase. Message and data rates may apply.
There was an error trying to send your message. Please try again later.×Contact Us
Community Tax, LLC7775 Baymeadows Way, #205Jacksonville, FL 32256
Phone: (800) [email protected]
About
Services
Resources



© 2025 Community Tax, LLC. | Privacy Policy | Terms of Use | Do Not Sell My Personal Information (California) | Notice at Collection
California Residents: Please see our California Consumer Privacy Act Notice for additional information on the way we collect, use, and share your personal information and how to exercise your rights under the CCPA.
© 2025 Community Tax, LLC. | Privacy Policy | Terms of Use | Do Not Sell My Personal Information (California) | Notice at Collection
California Residents: Please see our California Consumer Privacy Act Notice for additional information on the way we collect, use, and share your personal information and how to exercise your rights under the CCPA.

Page load link Go to Top Tag » Where To Mail Form 843 And 8316
-
Where To File (for Form 843) | Internal Revenue Service
-
Instructions For Form 843 (12/2021) | Internal Revenue Service
-
[PDF] Social Security Refund Instructions - Emory Finance
-
[PDF] Instructions For Form 843: Claim For Refund And Request For ...
-
[PDF] Social Security Refund
-
[PDF] Form 8316-- For Rebate Of Social Security & Medicare Taxes Withheld ...
-
IRS Form 843 (Request For Abatement & Refund) - TaxCure
-
What Is IRS Form 843? - The Balance
-
Applying For A Refund Of Social Security Medicare Tax Withheld In ...
-
[PDF] Refund Request For Social Security And/or Medicare Taxes Withheld In ...
-
Social Security And Medicare Tax Refund
-
Getting A Refund Of Medicare And Social Security Taxes
-
11507: Form 843 - Claim For Refund And Request For Abatement
-
[PDF] Refund For Social Security Or Medicare Taxes - Montgomery College