IRS Form 843: Claim for Refund and Request for Abatement
Form 843 is the IRS form to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest and fees. The instructions (Rev. December 2024) say not to use it for income, estate or gift tax abatement or for an income tax refund, and give a claim period of generally 3 years from filing the return or 2 years from payment, whichever is later.
Maintained by Archie Chang · Sources checked against IRS text on November 2, 2026 · Methodology & sources
What Form 843 is used for
The IRS About page and the instructions (Rev. December 2024) describe the form in one sentence each:
“Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.”
“Use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees.”
The form asks for one reason, in the check boxes at the top of page 1. The instructions say how many boxes to check:
“Checkboxes. You must check one box above the name block at the top of the form to indicate your reason for filing Form 843. Do not check more than one box.”
| Group | Check box |
|---|---|
| Tax | Abatement or refund of tax other than income, estate, or gift tax |
| Tax | Abatement or refund of tax that can’t be claimed on any form except Form 843 |
| Tax | Refund to employee of excess social security, Medicare, or RRTA tax withheld by any one employer, but only if your employer will not adjust the overcollection |
| Tax | Refund to employee of excess tier 2 RRTA tax when, for the year, you had more than one railroad employer and your total tier 2 RRTA tax withheld or paid exceeds the tier 2 limit |
| Tax | Refund to employee of social security, Medicare, or RRTA tax withheld in error, but only if your employer will not adjust the overcollection |
| Tax | Abatement or refund of tier 1 RRTA tax for an employee representative |
| Penalty | Abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law |
| Penalty | Abatement or refund of penalty imposed under section 6672 for failure to collect and pay over tax, or attempt to evade or defeat tax (Trust Fund Recovery Penalty) |
| Penalty | Refund of penalty imposed under section 6695A for misstatements due to incorrect appraisals |
| Penalty | Refund of penalty imposed under section 6715 for misuse of dyed fuel |
| Penalty | Abatement or refund under section 6404(f) of a penalty or addition to tax attributable to erroneous written advice by the IRS |
| Interest | Abatement or refund of interest due to IRS error or delay under section 6404(e)(1) |
| Interest | Request for net interest rate of zero under Rev. Proc. 2000-26 |
| Other | Abatement or refund of assessed penalties, interest, or additions to tax because you were unable to read and timely respond to a standard print notice from the IRS |
| Other | Refund of branded prescription drug fee |
| Other | Refund of annual fee on health insurance providers |
| Other | Other (specify) |
What Form 843 cannot be used for
“Do not use Form 843 to request an abatement of income, estate, or gift tax. Do not use Form 843 to request a refund of income tax or Additional Medicare Tax. Employers cannot use Form 843 to request a refund or an abatement of Federal Insurance Contributions Act (FICA) tax, Railroad Retirement Tax Act (RRTA) tax, or income tax withholding. Also, do not use Form 843 to amend a previously filed income or employment tax return. Do not use Form 843 to claim a refund of agreement fees, offer-in-compromise fees, or lien fees.”
The form itself carries a caution on page 1:
“CAUTION: Do not use Form 843 when you must use a different tax form. For example, do not use Form 843 to claim a refund or abatement of an overpayment of income taxes or an employer’s claim for FICA tax, RRTA tax, or income tax withholding; a refund of excise taxes based on the nontaxable use or sale of fuels; or an overpayment of excise taxes reported on Form(s) 11-C, 720, 730, or 2290. Also, do not use Form 843 to claim a refund of tax return preparer or promoter penalties. See instructions for the forms to use.”
The instructions also say what to do when an IRS notice is involved:
“If you received an IRS notice notifying you of a change to an item on your tax return, or that you owe interest, a penalty, or addition to tax, follow the instructions on the notice. You may not have to file Form 843.”
The instructions list the forms to use instead. Each row below is the IRS’s own wording; the employer row also includes the table of return forms and the note on Schedule H that follow its first sentence:
| Form | Instructions say |
|---|---|
| Form 1040-X (income tax return changes) | “Use Form 1040-X, Amended U.S. Individual Income Tax Return, to change any amounts reported on Form 1040, 1040-SR, 1040A, 1040EZ, 1040-NR, or 1040-NR-EZ to change amounts previously adjusted by the IRS or to make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3).” |
| Forms 941-X, 943-X, 944-X, 945-X, CT-1 X (employers) | “Employers must use the tax form that corresponds to the tax return previously filed to make an adjustment or claim a refund or an abatement of FICA tax, RRTA tax, or income tax withholding. IF you filed... CORRECT using... Form 941 or 941-SS Form 941-X. Form 943 Form 943-X. Form 944 or 944-SS Form 944-X. Form 945 Form 945-X. Form CT-1 Form CT-1 X. Formulario 941 (sp) Formulario 941-X (sp). Formulario 943 (sp) Formulario 943-X (sp). Formulario 944 (sp) Formulario 944-X (sp). If you filed Schedule H (Form 1040 ) or Anexo H (sp) (Formulario 1040 (sp)), see Pub. 926, Household Employer's Tax Guide, for how to correct that form.” |
| Form 4136 (fuel credit) | “Use Form 4136, Credit for Federal Tax Paid on Fuels, to claim a credit against your income tax for certain nontaxable uses (or sales) of fuel during the income tax year. Also, use Form 4136 if you are a producer claiming a credit for alcohol fuel mixtures or biodiesel mixtures. However, you can use Form 8849, Claim for Refund of Excise Taxes, to claim a periodic refund instead of waiting to claim an annual credit on Form 4136.” |
| Form 8849 (excise tax refund) | “Use Form 8849 to claim a refund of excise taxes other than those resulting from adjustments to your reported liabilities.” |
| Form 720-X (excise tax return changes) | “Use Form 720-X, Amended Quarterly Federal Excise Tax Return, to make adjustments to liability reported on Forms 720 you have filed for previous quarters. Do not use Form 720-X to make changes to claims made on Schedule C (Form 720), […] except for the section 4051(d) tire credit and section 6426 fuel credits. For a refund of excise taxes, use Form 8849.” |
| Form 730 (wagering tax) | “Use Form 730, Monthly Tax Return for Wagers, to claim a credit or refund of wagering tax. You may also use Schedule 6 (Form 8849).” |
| Form 6118 (preparer and promoter penalties) | “Use Form 6118, Claim for Refund of Income Tax Return Preparer and Promoter Penalties, to claim a refund of tax return preparer or promoter penalties you paid but believe were incorrectly charged.” |
| Form 1040-X with Form 8959 (Additional Medicare Tax) | “Use Form 1040-X and attach a corrected Form 8959, Additional Medicare Tax, to correct your liability for Additional Medicare Tax. If your Medicare wages, RRTA compensation, or self-employment income is adjusted, you may need to correct your liability, if any, for Additional Medicare Tax.” |
| Form 8379 (injured spouse) | “Use Form 8379, Injured Spouse Allocation, to claim your portion of a joint refund used to offset your spouse's past due obligations.” |
| Form 1045 (tentative refund, individuals, estates and trusts) | “Individuals, estates, and trusts, filing within 1 year after the end of the year in which a claim of right adjustment under section 1341(b)(1), a net operating loss (NOL), a general business credit, or a net section 1256 contracts loss arose, can use Form 1045, Application for Tentative Refund, to apply for a “quick refund” resulting from any overpayment of tax due to the claim of right adjustment or the carryback of the loss or unused credit. Individuals can also get a refund by filing Form 1040-X instead of Form 1045. An estate or a trust can file an amended Form 1041, U.S. Income Tax Return for Estates and Trusts.” |
| Form 940 (FUTA) | “Use Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, for the tax year being amended to amend a previously filed Form 940.” |
| Form 1120-X (corporation income tax return changes) | “Use Form 1120-X, Amended U.S. Corporation Income Tax Return, to correct Form 1120 or 1120-A as originally filed, or as later adjusted by an amended return, a claim for refund, or an examination, or to make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3).” |
| Form 1139 (tentative refund, corporations other than S corporations) | “Corporations (other than S corporations) can use Form 1139, Corporation Application for Tentative Refund, to apply for a “quick refund” of taxes from an overpayment of tax due to a claim of right adjustment under section 1341(b)(1); or the carryback of any NOL, a net capital loss, or an unused general business credit.” |
| Form 4720 | “Use Form 4720 to request a refund of an overpayment computed on Form 4720, Part III, line 4. But, use Form 843 to request an abatement of the tax reported on Form 4720.” |
Who can file
“You can file Form 843 or your authorized representative can file it for you. If your authorized representative files Form 843, the original or copy of Form 2848, Power of Attorney and Declaration of Representative, must be attached.”
Lines 1 to 8
Column 2 is the wording printed on Form 843 (Rev. December 2024); column 3 is the matching passage of the instructions. The form says to prepare a separate Form 843 for each tax period or fee year, and the instructions say:
“Generally, you must file a separate Form 843 for each tax period or fee year or type of tax or fee.”
| Line | Form 843 says | Instructions for Form 843 say |
|---|---|---|
| 1 | Enter the tax period or fee year. Prepare a separate Form 843 for each tax period or fee year. | “Line 1. Enter the tax period for which you are making the claim for refund or request for abatement. If you are requesting a refund of a branded prescription drug fee, enter the fee year on the “Beginning date (MM/DD/YYYY)” line.” |
| 2 | Amount to be refunded or abated. | “Line 2. Enter the dollar amount for which you are requesting a refund or an abatement.” |
| 3 | Date(s) of payment(s) for which you are requesting a refund (MM/DD/YYYY). If you need more space, attach additional sheets. | “Line 3. If you are requesting a refund of payments you have already made, enter the date of each payment. If you need more space, attach additional sheets.” |
| 4 | Check the box(es) with the type of tax or fee for which you are asking a refund or abatement. Or check the box(es) with the type of tax or fee to which the interest, penalty, or addition to tax is related. Check only one box unless an exception applies (see Special Situations in the instructions for the exceptions). | “Line 4. Check the appropriate box to show the type of tax or fee for which you are claiming a refund or requesting an abatement. If the claim relates to interest, a penalty, or an addition to tax, check the box indicating the type of tax or fee to which the claim or request relates.” |
| 5 | Indicate the type of fee or return, if any, filed to which the tax, interest, penalty, or addition to tax relates. Check only one box unless an exception applies (see Special Situations in the instructions for the exceptions) | “Line 5. Check the appropriate box to show the type of fee or return, if any, to which your claim or request relates. Check box i labeled “1040” to indicate other individual income tax returns (such as Form 1040-SR, 1040-NR, or 1040 (sp)).” |
| 6 | If the claim or request involves a penalty, enter the Internal Revenue Code section on which the penalty is based (see instructions). | “Line 6. If you are requesting a refund or an abatement of an assessed penalty, enter the applicable Internal Revenue Code section. Generally, you can find the Code section on the Notice of Assessment you received from the IRS.” |
| 7 | Check the box that indicates your reason for the request for refund or abatement. | “Line 7. Check the box that indicates your reason for the request for refund or abatement. If a, b, and c do not apply, check box d.” |
| 8 | Explain why you believe this claim or request should be allowed and show how you computed the amount shown on line 2. If you need more space, attach additional sheets. | “Line 8. Explain in detail your reasons for filing this claim or request. Show your computation for the credit, refund, or abatement. If you attach an additional sheet(s), include your name and SSN, ITIN, or employer identification number (EIN) on it. Attach appropriate supporting evidence. Include a statement that to the extent of equivalent amounts of underpayment and overpayment for the period(s) identified and established, the period(s) has (have) been used only once in a request to obtain the net interest rate of zero under section 6621(d). See Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments, later, for more information.” |
| Box | Form 843 line 7 says |
|---|---|
| a | Interest was assessed as a result of IRS errors or delays. |
| b | A penalty or addition to tax was the result of erroneous written advice from the IRS. |
| c | Reasonable cause or other reason allowed under the law can be shown. |
| d | None of the above reasons apply. |
Time limit for a refund claim
“Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. If you do not file a claim within this period, you may no longer be entitled to a credit or refund.”
The instructions point to Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, for more information.
Where to file
The instructions’ Where To File table depends on the reason for filing. The table below reproduces it row by row:
| IF you are filing Form 843… | THEN mail the form to… |
|---|---|
| in response to an IRS notice regarding a tax or fee related to certain taxes such as income, employment, gift, estate, excise, etc. | the return address from which the notice was sent. |
| to request a claim for refund in a Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) or 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) tax matter | Internal Revenue Service Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 |
| in response to Letter 4658 (notice of branded prescription drug fee) | Internal Revenue Service Mail Stop 4921 BPDF 1973 N. Rulon White Blvd. Ogden, UT 84201-0051 |
| in response to Letter 5067C (Annual Fee on Health Insurance Providers Final Fee) | Internal Revenue Service Mail Stop 4921 IPF 1973 N. Rulon White Blvd. Ogden, UT 84201 |
| for requests of a net interest rate of zero | the service center where you filed your most recent return. |
| as a nonresident alien requesting a refund of social security or Medicare taxes withheld in error from pay that is not subject to these taxes | the address in Pub. 519 for nonresident aliens requesting such refunds and follow the specific instructions in Pub. 519 regarding the documents to be filed and the conditions under which the form can be filed. |
| for requests related to Form 8300 (Report of Cash Payments Over $10,000 Received in a Trade or Business) | Internal Revenue Service Rosa Parks Federal Building P.O. Box 32621 Detroit, MI 48232 |
| for penalties, or for any other reason except those described above | the service center where you would be required to file a current year tax return for the tax to which your claim or request relates. See the instructions for the return you are filing. |
When we checked, IRS.gov had a separate page for claims that cite Kwong v. United States, last reviewed 01-Jul-2026:
“Certain individual taxpayers who have an IRS Online Account* may submit their Form 843, Claim for Refund and Request for Abatement, electronically through a new secure application available on IRS.gov located on the Mobile-friendly forms web page. At this time, only claims on Form 843 related to fully paid interest and penalties that cite to Kwong v. United States are being accepted electronically.
Business taxpayers, as well as individual taxpayers who choose not to use the electronic submission option, who want to file a claim related to fully paid interest and penalties that cites to Kwong v. United States may complete the current paper version of Form 843 PDF and mail the form to:
Internal Revenue Service
1973 N Rulon White Blvd.
Ogden, UT 84201
Please identify your submission as being related to Kwong v. United States by writing “Kwong vs. United States” across the top when completing the Form 843.”
“For Form 843 submissions not related to Kwong v. United States, taxpayers should look to the Form instructions for mailing addresses specific to their reason for filing.”
Special situations: written advice and interest
Two of the check boxes have their own rules in the instructions. For a penalty caused by erroneous written advice from the IRS:
“The IRS can abate or refund any portion of a penalty or addition to tax caused by erroneous advice furnished to you in writing by an officer or employee of the IRS acting in their official capacity. The IRS will abate the penalty or addition to tax only if: 1. You reasonably relied on the written advice, 2. The written advice was in response to a specific written request for advice made by you (or your representative who is allowed to practice before the IRS), and 3. The penalty or addition to tax did not result from your failure to provide the IRS with adequate or accurate information.”
For interest caused by IRS error or delay:
“The IRS can abate interest if the interest is caused by IRS errors or delays. The IRS will abate the interest only if there was an unreasonable error or delay in performing a managerial or ministerial act (defined later). The taxpayer cannot have caused any significant aspect of the error or delay. In addition, the interest can be abated only if it relates to taxes for which a notice of deficiency is required. This includes income taxes, generation-skipping transfer taxes, estate and gift taxes, and certain excise taxes. Interest related to employment taxes or other excise taxes cannot be abated.”
What this page does not cover
- It does not say whether a particular claim qualifies for a refund or abatement.
- The Instructions for Form 843 (Rev. December 2024) do not use the words first-time, so this page does not describe a first-time abatement process.
Frequently asked questions
What is IRS Form 843 used for?
The Instructions for Form 843 (Rev. December 2024) say to use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees. The form’s title is Claim for Refund and Request for Abatement, and the check boxes at the top of the form list the reasons, including abatement of a penalty or addition to tax due to reasonable cause or other reason allowed under the law.
What can’t Form 843 be used for?
The instructions say not to use it to request an abatement of income, estate, or gift tax or to request a refund of income tax or Additional Medicare Tax, and that employers cannot use it for FICA tax, RRTA tax or income tax withholding. They also say not to use it to amend a previously filed income or employment tax return, and name the forms to use instead, such as Form 1040-X, Forms 941-X and 8849.
How long do I have to file a claim for refund on Form 843?
The instructions say that, generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later, and that you may no longer be entitled to a credit or refund if you do not file within that period. They point to Publication 556 for more information and, in the Special Situations section, point to the written-advice rules for when to file a request for abatement of a penalty that resulted from written IRS advice. That section gives no filing-time rule for interest.
Where do I mail Form 843?
It depends on the reason. The instructions’ Where To File table says to mail it to the return address from which the notice was sent when you are responding to an IRS notice, and lists specific addresses for Forms 706 and 709 matters, branded prescription drug fee and health insurance provider fee letters, Form 8300 requests, and others. For penalties or any other reason not listed, it is the service center where you would be required to file a current year return for the tax the claim relates to.
What do lines 1 to 8 of Form 843 ask for?
Line 1 asks for the tax period or fee year, line 2 the amount to be refunded or abated, line 3 the date of each payment, line 4 the type of tax or fee, line 5 the type of fee or return, line 6 the Internal Revenue Code section for a penalty, line 7 the reason (boxes a to d) and line 8 an explanation and computation. The form says to prepare a separate Form 843 for each tax period or fee year.
Do the Form 843 instructions mention first-time penalty abatement?
The Instructions for Form 843 (Rev. December 2024) do not use the words first-time. They list the penalty reasons as abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law, the Trust Fund Recovery Penalty and a few others, and say that if you received an IRS notice about a penalty, you follow the instructions on the notice and may not have to file Form 843. We did not check other IRS penalty relief pages for this page; our IRS penalty abatement page covers that topic.
What is the Kwong v. United States page about?
When we checked, an IRS.gov page for Form 843 claims citing Kwong v. United States, last reviewed 01-Jul-2026, said certain individual taxpayers with an IRS Online Account may submit those claims electronically, that only claims related to fully paid interest and penalties that cite Kwong were accepted that way, and gave a paper mailing address in Ogden, UT with the words Kwong vs. United States written across the top.
Related IRS form pages and calculators
Sources (checked November 2, 2026): IRS: Form 843 (Rev. December 2024), PDF · IRS: Instructions for Form 843 (Rev. December 2024), PDF · IRS: About Form 843 · IRS: Filing Form 843 for claims citing Kwong v. United States