About Form 843, Claim for Refund and Request for Abatement | Internal Revenue Service
Summary: These instructions provide guidance for filing Form 843 (Rev. December 2024) to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.
Form 843 is used to claim a refund or request an abatement of specific taxes, penalties, interest, and fees. It is not intended for income, estate, or gift tax refunds, nor for amending previously filed income or employment tax returns. The instructions detail who can file, where to file based on the specific tax matter, and how to complete the form. It also provides a comprehensive list of situations where a different tax form must be used instead of Form 843, such as Form 1040-X for income tax amendments or specific 'X' forms for employment tax adjustments.
Document outline
1. Future Developments 2. What’s New 3. General Instructions 4. Purpose of Form 5. Who Can File 6. Where To File 7. Separate Form Required 8. Specific Instructions 9. Checkboxes, Name, Taxpayer Identification Number (TIN), and Address 10. Line Instructions: Lines 1 through 8 11. Signature 12. Paid Tax Return Preparer 13. Special Situations 14. Taxpayers With Visual Impairments and Disabilities 15. Refund of Excess Social Security, Medicare, or RRTA Tax 16. Excess Tier 2 RRTA Tax 17. Refund of Social Security or Medicare Tax Withheld in Error 18. Requesting Abatement or Refund of a Penalty or Addition to Tax as a Result of Written Advice 19. Requesting Abatement or Refund of Interest Due to IRS Error or Delay Under Section 6404(e)(1) 20. Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments 21. Branded Prescription Drug Fee