Form 843 serves as a versatile tax document issued by Internal Revenue Service (IRS) which is utilized by taxpayers to submit claims for refunds of taxes assessed or to seek an abatement of penalties or interest that are applied by mistake.
What is Form 843 Claim for Refund, or Request to Abatetement used to do?
Form 843 may be used to request the IRS to reduce specific taxes that are not income. This includes:
- or gift taxes. and gift tax
- Penalties or interest because of IRS mistakes or delays or incorrect advice written from the IRS
- To request a refund for Social Security or Medicare taxes not collected correctly and the employer has no intention of adjusting the tax over-collection
Form 843 is not able to be used to modify the previously filed tax return for employment or income to:
- Request a reimbursement of fees for agreements, offer-in compromise or the cost of a lien
- Ask for an exemption of estate or gift taxes
- Refund or reduction in the amount of Federal Insurance Contributions Act (FICA) tax
- You can claim a refund or reduction of Railroad Retirement Tax Act tax
- Request a tax refund or reduction in income taxes withheld
Who can file Form 843 Request for Refund or Demand for Abatement?
There are many reasons why that a taxpayer may fill out Form 843. It is a possibility if the employer of a taxpayer withholds excessive earnings, Social Security, or Medicare tax from a pay check and will not adjust the amount. This form is also filled out by a taxpaying representative.
Another reason for filing this form could be due to an outcome of IRS mistakes or delays. This can happen when a taxpayer is incorrectly charged interest, penalties, or tax additions which are not due. In these instances taxpayers can ask to have the IRS correct any error(s) by making a claim for a reimbursement or abatement.
An additional Form 843 should typically be filed for each kind of tax or fee as well as for each tax year.
How do I file Form 843 Claim for Refund, as well as Request for Abatement
Form 843 is required to provide basic information like name and addresses, Social Security number, tax year as well as tax type and the type of return. It also requires a declaration of the facts and circumstances that determine whether you’re eligible for an abatement or refund. The request for abatement of penalties requires that you write down your Internal Revenue Code (IRC) section number for the penalty on line 4. The section’s number inside your IRS notification you got. You must then select an explanation for your request under Section 5a. There are three options:
- The interest was deemed to be due of IRS delays or errors
- Incorrect or incorrect written information provided by the IRS
- Reasonable cause or a different motive other than incorrect written advice
Write a detailed argument in Section 7. Make sure you back your arguments by proving your case and calculating. The IRS permits you to add additional pages if you require more space.
Form 843 is accessible via the IRS website. 1
The tax return should be submitted within two years of the date that you paid taxes or three years after the date on which the form was submitted, which occurs earlier.
Particular Considerations for Form 843
If the IRS rejects your claim sending an official notice of claim disallowance, or if six months go by without decision, you may file a complaint with for relief in the U.S. District Court or the U.S. Court of Federal Claims. 2 3 You may make a claim for protection prior to the expiration of the time limit to protect your rights to file an application for a refund. Real claims and claims that are protected are the same in legal terms.
