Claim for Refund and Request for Abatement

Instructions for Form 843
(Rev. December 2013)

Department of the Treasury
Internal Revenue Service

(For use with Form 843 (Rev. August 2011))
Claim for Refund and Request for Abatement
Section references are to the Internal Revenue Code unless
otherwise noted.

A refund of a branded prescription drug fee.
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.

General Instructions
Future Developments

TIP

For the latest information about developments related to Form
843 and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/form843.

Purpose of Form

Use Form 843 to claim a refund or request an abatement of
certain taxes, interest, penalties, fees, and additions to tax.
Note. If you are filing Form 843 to claim a refund of the branded
prescription drug fee, please write “Branded Prescription Drug
Fee” across the top of Form 843.
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 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.
Note. You cannot use Form 843 to request an abatement of
income, estate, or gift taxes. Employers cannot use Form 843 to
request abatement of FICA tax, RRTA tax, or income tax
withholding.
Use Form 843 to claim or request the following.
A refund of tax, other than a tax for which a different form must
be used. (See Do not use Form 843 when you must use a
different tax form, next.)
An abatement of tax, other than income, estate, or gift tax.
Employers cannot use Form 843 to request an abatement of
FICA tax, RRTA tax, or income tax withholding.
A refund to an employee of excess social security or RRTA
tax withheld by any one employer, but only if your employer will
not adjust the overcollection. See the instructions for line 7.
A refund to an employee of social security or Medicare taxes
that were withheld in error, but only if your employer will not
adjust the overcollection. See the instructions for Line 7. If you
are a nonresident alien, see Pub. 519 for specific instructions.
A refund of excess tier 2 RRTA tax when you had more than
one railroad employer for the year and your total tier 2 RRTA tax
withheld or paid for the year was more than the tier 2 limit. See
the instructions for line 3.
A refund or abatement of interest, penalties, or additions to
tax, caused by certain IRS errors or delays, or certain erroneous
written advice from the IRS.
A refund or abatement of a penalty or addition to tax due to
reasonable cause or other reason (other than erroneous written
advice provided by the IRS) allowed under the law.
A refund of the penalty imposed under section 6715 for
misuse of dyed fuel.
A refund or abatement of tier 1 RRTA tax for an employee
representative.
Dec 30, 2013

Do not use Form 843 when you must use a different tax
form.
Use Form 1040X, Amended U.S. Individual Income Tax
Return, to change any amounts reported on Form 1040, 1040A,
1040EZ, 1040NR, or 1040NR-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).
Use Form 1040X 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.
Use Form 8379, Injured Spouse Allocation, to claim your
portion of a joint refund used to offset your spouse's past due
obligations.
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 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 also can get a refund by filing Form 1040X instead of
Form 1045. An estate or trust can file an amended Form 1041,
U.S. Income Tax Return for Estates and Trusts.
Use Form 940, Employer's Annual Federal Unemployment
(FUTA) Tax Return, to amend a previously filed Form 940. See
the Instructions for Form 940.
Employers must use the tax form that corresponds to the tax
return previously filed to make an adjustment or claim a refund or
abatement of FICA tax, RRTA tax, or income tax withholding.
IF you filed...

CORRECT using...

Form 941 or Form 941-SS

Form 941-X

Form 943

Form 943-X

Form 944 or Form 944-SS

Form 944-X

Form 945

Form 945-X

Form CT-1

Form CT-1 X

Formulario 941-PR

Formulario 941-X (PR)

Formulario 943-PR

Formulario 943-X (PR)

Formulario 944-PR

Formulario 944-X (PR)

Formulario 944 (SP)

Formulario 944-X (SP)

If you filed Schedule H (Form 1040) or Anexo H-PR (Formulario 1040-PR), see Pub.
926, Household Employer's Tax Guide, for how to correct that form.

For more information, see Treasury Decision 9405 at
www.irs.gov/irb/2008-32_IRB/ar13.html.
Use Form 1120X, Amended U.S. Corporation Income Tax
Return, to correct Form 1120 or 1120-A as originally filed, or as

Cat. No. 11200I

Where To File

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).
Use Form 720X, 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 720X to
make changes to claims made on Schedule C (Form 720),
except for the section 4051(d) tire credit and section 6426 fuel
credits.
Use Form 730, Monthly Tax Return for Wagers, to claim a
credit or refund of wagering tax.
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.
Use Form 8849, Claim for Refund of Excise Taxes, to claim a
refund of excise taxes other than those resulting from
adjustments to your reported liabilities. See IRS Pub. 510,
Excise Taxes, for the appropriate forms to use to claim excise
tax refunds.
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 an NOL, a net capital loss, or an unused general
business credit.

IF you are filing Form 843...

THEN mail the form to...

In response to an IRS notice
The address shown in the notice.
regarding a tax or fee related to
certain taxes such as income,
employment, gift, estate,
excise, etc.
For penalties, or for any other
reason other than an IRS notice
(see above) or Letter 4658 (see
below)

The service center where you would be
required to a 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.

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 84404

Note. To ensure proper
processing, write “Branded
Prescription Drug Fee” across
the top of Form 843.

Caution. Use this address only if you are
claiming a refund of the branded
prescription drug fee.

For requests of a net interest
rate of zero

The service center where you filed your
most recent return.

Penalty for Erroneous Claim for
Refund

If you claim an excessive amount of tax refund or credit relating
to income tax (other than a claim relating to the earned income
credit), you may be liable for a penalty of 20% of the amount
determined to be excessive. An excessive amount is the amount
of the claim for refund or credit that is more than the amount of
claim allowable for the tax year. The penalty may be waived if
you can show that you had a reasonable basis for making the
claim.

Separate Form Required

Generally, you must file a separate Form 843 for each tax period
or fee year or type of tax or fee. There are exceptions for certain
claims. See the instructions for line 5.
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. See Pub. 556, Examination of Returns, Appeal Rights,
and Claims for Refund, for more information. But note below the
instructions for when to file a request for abatement or refund of
a penalty or an addition to tax as a result of erroneous written
advice.

Paid Tax Return Preparer

A paid tax return preparer who files Form 843 for you must sign
the form and fill in the identifying information at the bottom of the
form. The tax preparer must give you a copy of the completed
Form 843 for your records. Someone who prepares your Form
843 but does not charge you should not sign it.

Who Can File

Specific Instructions

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. You must sign
Form 2848 and authorize the representative to act on your
behalf for the purposes of the request. See the Instructions for
Form 2848 for more information.

Social security number. Enter your social security number
(SSN). If you are filing Form 843 relating to a joint return, enter
the SSNs for both you and your spouse.

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 “From”
line.

If you are filing as a legal representative for a decedent
whose return you filed, attach to Form 843 a statement that you
filed the return and you are still acting as the decedent's
representative. If you did not file the decedent's return, attach
certified copies of letters testamentary, letters of administration,
or similar evidence to show your authority. File Form 1310,
Statement of Person Claiming Refund Due a Deceased
Taxpayer, with Form 843 if you are the legal representative of a
decedent.

Line 3

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 addition to tax, check
the box to indicate the type of tax to which the claim or request
relates.

!

Do not use Form 843 when another tax form must be
used. See Purpose of Form.

CAUTION

Excess tier 2 RRTA tax. Complete lines 1 and 2. On line 3,
check the box for “Employment” tax. Skip lines 4, 5, and 6. On
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Instructions for Form 843 (Rev. December 2013)

On line 7 state:
The type of tax involved,
When you were first notified by the IRS in writing about the
deficiency or payment,
The specific period for which you are requesting abatement of
interest,
The circumstances of your case, and
The reasons why you believe that failure to abate the interest
would result in grossly unfair treatment.
Multiple tax years or types of tax. File only one Form 843 if
the interest assessment resulted from the IRS's error or delay in
performing a single managerial or ministerial act affecting a tax
assessment for multiple tax years or types of tax (for example,
where 2 or more tax years were under examination). Check the
applicable box(es) on line 3 and provide a detailed explanation
on line 7.

line 7, identify the claim as “Excess tier 2 RRTA” and show your
computation of the refund. You must also attach copies of your
Forms W-2 for the year to Form 843. See the worksheet in Pub.
505, Tax Withholding and Estimated Tax, to help you figure the
excess amount.
Branded prescription drug fee. On line 1, enter the fee year
on the “From” line. Complete line 2. On line 3, check the box for
“Fee.” Skip lines 4 and 5. On line 6, check the “Other” box and
enter “BPD Fee” in the space provided. On line 7, identify the
claim as “branded prescription drug fee” and explain why you
are claiming a refund.
Attach a copy of the Form 8947 that provided the basis for the
fee as calculated by the IRS, as well as any additional
information on the amount to be refunded. You must tell us
whether you or anyone else has filed a previous claim for any
amount covered by this claim. Fee claims should not be
combined with any other claims.

Requesting Abatement or Refund of a Penalty or
Addition to Tax as a Result of Written Advice

Note. Interest related to the branded prescription drug fee
cannot be abated.

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 his or her official
capacity.

Line 4

If you are requesting a refund or abatement of an assessed
penalty, enter the applicable Internal Revenue Code (IRC)
section. Generally, you can find the IRC section on the Notice of
Assessment you received from the IRS.

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.

Line 5
Requesting Abatement or Refund of Interest
Due to 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 next). 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. See Pub. 556,
Examination of Returns, Appeal Rights, and Claims for Refund,
for more information.

How To Request an Abatement or Refund of a
Penalty or an Addition to Tax as a Result of
Written Advice
Request an abatement or refund of a penalty or addition to tax
because of erroneous written advice by writing “Request for
Abatement of Penalty or Addition to Tax Under Section 6404(f)”
at the top of Form 843.
Complete lines 1 through 4. Check the second box on line 5a.
On line 5b, enter the date of payment if the penalty or addition to
tax has been paid.

Managerial act. The term “managerial act” means an
administrative act that occurs during the processing of your case
involving the temporary or permanent loss of records or the
exercise of judgment or discretion relating to management of
personnel. A decision regarding the proper application of federal
tax law (or other federal or state law) is not a managerial act.
See Regulations section 301.6404-2 for more information.

You must attach copies of the following information to Form
843.
1. Your written request for advice.
2. The erroneous written advice you relied on that was
furnished to you by the IRS.
3. The report, if any, of tax adjustments identifying the
penalty or addition to tax, and the item(s) relating to the
erroneous advice.

Ministerial act. The term “ministerial act” means a procedural
or mechanical act that does not involve the exercise of judgment
or discretion and that occurs during the processing of your case
after all prerequisites of the act, such as conferences and review
by supervisors, have taken place. A decision regarding the
proper application of federal tax law (or other federal or state
law) is not a ministerial act. See Regulations section 301.6404-2
for more information.

When to file. An abatement of any penalty or addition to tax as
a result of written advice will be allowed only if:
You submit the request for abatement within the period
allowed for collection of the penalty or addition to tax, or
You paid the penalty or addition to tax, within the period
allowed for claiming a credit or refund of such penalty or addition
to tax.

How To Request an Abatement of Interest
Abatement of interest on a tax. Request an abatement of
interest on a tax by writing “Request for Abatement of Interest
Under Section 6404(e)” at the top of Form 843.
Complete lines 1 through 3. Check the first box on line 5a. On
line 5b, show the dates of any payment of interest or tax liability
for the tax period involved.
Instructions for Form 843 (Rev. December 2013)

Line 6

Check the appropriate box to show the type of fee or return, if
any, to which your claim or request relates. Check the box
labeled “1040” to indicate other individual income tax returns
(such as Form 1040A or Form 1040EZ).

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On line 7, provide all of the following information.
1. The tax periods for which you overpaid and underpaid
your tax liability. A separate Form 843 is not required for each
separate taxable period involved in the request.
2. When you paid the tax if the underpayment is no longer
outstanding.
3. When you received your tax refund if the overpayment is
no longer outstanding.
4. The period(s) that your overpayment and underpayment
overlapped and the overlapping amount. You should provide any
background material (such as copies of examination reports,
notices, or prior interest computations provided by the IRS)
relating to the overpayment and underpayment.
5. A computation, to the extent possible, of the amount of
interest to be credited, refunded, or abated. If you are unable to
provide a computation, provide an explanation of why you are
unable to provide the computation. The computation generally
should be made by applying section 6621(d) to reduce your
underpayment interest payable to the IRS. However, if only the
period of limitation for claiming additional overpayment interest
is open on the date you file Form 843, you should make the
computation by applying section 6621(d) to increase your
overpayment interest payable by the IRS.
6. Section 6621(d) provides for a net interest rate of zero to
the extent of the overlapping underpayment and overpayment of
the same taxpayer. If your claim involves more than one tax
identification number (TIN), explain why the different TINs can
be treated as the same taxpayer.

You can use Form 843 to request a refund or an
abatement of interest, penalties, and additions to tax
CAUTION
that relate to your income tax return. However, you
cannot use Form 843 to request a refund or an abatement of
income tax. If you are an employer, you cannot use it to request
abatement of FICA tax, RRTA tax, or income tax withholding.

!

Check the box labeled “Other” if your claim relates to:
Form 944, Employer's Annual Federal Tax Return. Enter “944”
(or “944-SS”) in the space provided.
Form CT-2, Employee Representative's Quarterly Railroad
Tax Return. Enter “CT-2” in the space provided.
The branded prescription drug fee. Enter “BPD Fee” in the
space provided.

Line 7

Explain in detail your reasons for filing this claim and show your
computation for the credit, refund, or abatement. If you attach an
additional sheet(s), include your name and SSN or employer
identification number (EIN) on it. Also 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).

Refund of excess social security taxes. If you are claiming a
refund of excess social security or RRTA tax withheld by one
employer, you must, if possible, attach a statement from the
employer. The statement should indicate the following.
The amount, if any, the employer has repaid or reimbursed
you for excess taxes withheld.
The amount, if any, of credit or refund claimed by the
employer or authorized by you to be claimed by the employer.
The employer should include in the statement the fact that it is
made in support of your claim for refund of employee tax paid by
the employer to the IRS.
If you cannot obtain a statement from the employer, you
should attach a statement with the same information to the best
of your knowledge and belief and include in the statement an
explanation of why you could not obtain a statement from the
employer. Attach a copy of your Form W-2 to prove the amount
of social security or RRTA taxes withheld.

Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal Revenue
laws of the United States. Sections 6402 and 6404 state the
conditions under which you may file a claim for refund and
request for abatement of certain taxes, penalties, and interest.
Form 843 may be used to file your claim. Section 6109 requires
that you disclose your taxpayer identification number (TIN).
Routine uses of this information include giving it to the
Department of Justice for civil or criminal litigation and to cities,
states, the District of Columbia, and U.S. commonwealths and
possessions for use in administering their tax laws. We may also
give this information to Federal and state agencies to enforce
Federal nontax criminal laws and to combat terrorism. You are
not required to claim a refund or request an abatement;
however, if you choose to do so you are required to provide the
information requested on this form. Failure to provide all of the
requested information may delay or prevent processing your
claim or request; providing false or fraudulent information may
subject you to civil or criminal penalties.

Refund of social security and Medicare tax withheld in error. The same supporting evidence described above must be
provided. If you are a nonresident alien, see Pub. 519 for
additional information.

Requesting Net Interest Rate of Zero
on Overlapping Tax Underpayments
and Overpayments

You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.

If you have paid or are liable for interest on a tax underpayment
and have received or are due interest on a tax overpayment for
the same period of time, you can request that the IRS compute
the interest using the net interest rate of zero.

How To Request a Net Interest Rate of Zero

The time needed to complete and file this form will vary
depending on individual circumstances. The estimated average
time is:

You can request a net interest rate of zero by writing on top of
Form 843 “Request for Net Interest Rate of Zero under Rev.
Proc. 2000-26.” You must provide documentation to substantiate
that you are the taxpayer entitled to receive the interest due on
the overpayment.

Recordkeeping . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . .
Preparing the form . . . . . . . . . . . . . . . . . .
Copying, assembling, and sending the form
to the IRS . . . . . . . . . . . . . . . . . . . . . . . . .

Leave line 1 blank. You can enter a dollar amount on line 2 or
leave it blank. Complete line 3 to indicate the type of tax. More
than one box can be checked. Do not complete lines 4 and 5.
Complete line 6 to indicate the type of return filed. More than one
box can be checked.
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26 min.
20 min.
28 min.
20 min.

Instructions for Form 843 (Rev. December 2013)

If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can send us comments from
www.irs.gov/formspubs/. Click on “More Information”and then
“Comment on Tax Forms and Publications”. You can also send
your comments to:

Do not send the form to this address. Instead, see Where To
File.

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

Instructions for Form 843 (Rev. December 2013)

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