Glossary

Form 843

Form 843 is the claim for refund and request for abatement, used to ask the IRS to refund penalties or interest already paid or to abate certain penalties and additions to tax.

How it works

Form 843 claims a refund of penalties or interest already paid, or requests abatement of certain penalties and additions to tax. It is the standard vehicle for reasonable cause requests on paid penalties and for interest abatement caused by IRS delay. Refund claims are subject to the refund statute: three years from filing or two years from payment.

Why it matters

Many taxpayers pay penalties that could have been removed, and the refund window closes quietly.

Related: penalty abatement, reasonable cause.

Guides that cover form 843

Related terms

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Where this comes up in our work

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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