IRS Form 843: Claim for Refund & Abatement
Use Form 843 to claim a refund of taxes (other than income, estate, gift taxes) or to request abatement of penalties, interest, or fees. This is the form for getting back money the IRS took that it shouldn't have — or for convincing the IRS to waive penalties.
When to Use Form 843
Penalty Abatement
Request abatement of failure-to-file, failure-to-pay, failure-to-deposit, accuracy-related, and other penalties. Must show reasonable cause.
Interest Abatement
Request abatement of interest when the IRS error or delay caused the interest to accrue — IRS error, unreasonable delay, or ministerial acts must be proven.
Refund of Non-Income Taxes
Claim refund of employment taxes (FICA, FUTA), excise taxes, estate taxes, gift taxes, and certain miscellaneous taxes paid in error.
Refund of Fees
Claim refund of user fees — including installment agreement fees, OIC application fees, and other IRS processing fees.
Form 843 vs. Form 1040-X — Which to Use
Form 843 — Use For:
- •Refund of penalties already paid
- •Abatement of assessed penalties
- •Refund of interest
- •Refund of non-income taxes
- •Refund of IRS fees
Form 1040-X — Use For:
- •Amending income tax returns
- •Correcting income/deductions
- •Changing filing status
- •Claiming missed credits
- •Adjusting tax liability