About Form 843, Claim for Refund and Request for Abatement | Internal Revenue Service
Summary: Form 843 is used by taxpayers to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax that cannot be claimed on other specific tax forms.
Form 843 (Rev. December 2024) is the official IRS document used to request a refund or abatement of taxes (other than income, estate, or gift tax), penalties, and interest. It covers specific scenarios such as excess social security or Medicare tax withholding, penalties due to reasonable cause, Trust Fund Recovery Penalties, and interest resulting from IRS errors or delays. The form includes sections for taxpayer identification, tax period details, the specific reason for the claim, and a declaration under penalty of perjury. Users are cautioned not to use Form 843 if a more specific tax form is required for their situation, such as for income tax overpayments or excise tax refunds based on nontaxable fuel use.
Document outline
1. Form 843 (Rev. December 2024) - Claim for Refund and Request for Abatement 2. Reasons for Filing: Tax, Penalty, Interest, and Other (Fees) 3. Cautionary Note: When NOT to use Form 843 4. Taxpayer Identification Section (Name, SSN/EIN, Address) 5. Tax Period and Payment Details (Lines 1-3) 6. Classification of Tax or Fee (Lines 4-5) 7. Penalty Details (Line 6) 8. Explanation of Claim (Line 7) 9. Signature and Declaration (Line 8) 10. Paid Preparer Information