Fill Form 843 online
Claim for Refund and Request for Abatement
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Form 843 in short
Form 843 is used to claim a refund or ask the IRS to remove (abate) certain taxes, penalties, interest, additions to tax and fees. Common uses include asking for penalty relief for reasonable cause and claiming back Social Security or Medicare tax withheld in error when the employer will not fix it. It is not used for income tax refunds, which go on an amended return.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2024 (checked 2026-10-25) |
| Who fills it in | The taxpayer or their authorized representative. If a representative files, Form 2848 must be attached. For a joint return both spouses sign. Corporations sign through an authorized officer, and estates or trusts through the fiduciary. |
| Who receives it | The IRS. |
| Where to send it | It depends on the reason. If you are answering an IRS notice, mail it to the return address on the notice. For penalties or other reasons not listed in the instructions, mail it to the service center where you would file a current year return for that tax. The instructions list special addresses for estate and gift tax, Form 8300 and some fees. Since July 2026, some individuals can submit Kwong v. United States interest and penalty claims online. |
| Deadline | The instructions say you generally must file a refund claim within 3 years from the date you filed the original return or 2 years from the date you paid the tax, whichever is later. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The December 2024 revision redesigned Form 843 and its instructions. On 1 July 2026 the IRS said certain individuals with an IRS Online Account can submit Form 843 claims for fully paid interest and penalties citing Kwong v. United States electronically. Other filers use the paper form.
How to fill out Form 843, line by line
| Top of form | Reason for filing Check one box that gives your reason, such as abatement of a penalty for reasonable cause or a refund of Social Security or Medicare tax withheld in error. Do not check more than one. |
| Name block | Name, SSN, address and EIN Your name and Social Security number, and your spouse's if the claim relates to a joint return. Entities use their EIN. Use an ITIN if you have one instead of an SSN. |
| Line 1 | Tax period or fee year The beginning and ending dates of the period. Use a separate Form 843 for each tax period or fee year, with some exceptions. |
| Line 2 | Amount to be refunded or abated The dollar amount you are asking the IRS to refund or remove. |
| Line 3 | Dates of payment If you want a refund of amounts you already paid, list the date of each payment. |
| Lines 4 and 5 | Type of tax and type of return Check the type of tax or fee, such as employment, excise or income, and the related return, such as 941 or 1040. |
| Line 6 | Internal Revenue Code section For a penalty, the Code section it is based on. The instructions say this is usually on the IRS notice of assessment. |
| Line 7 | Reason for the request Interest from IRS error or delay, a penalty from erroneous written IRS advice, reasonable cause, or none of these. |
| Line 8 | Explanation and computation Explain why the claim should be allowed and show how you worked out the amount on line 2. Attach supporting evidence and extra sheets with your name and number. |
| Signature | Signature and date Sign under penalties of perjury. Both spouses sign for a joint return. A paid preparer also signs and fills in the preparer section. |
Common mistakes to avoid
- Using Form 843 to claim an income tax refund. The instructions say to use an amended return such as Form 1040-X.
- Using Form 843 as an employer to correct FICA or withholding. Employers use the matching X form, such as Form 941-X.
- Checking more than one reason box at the top of the form.
- Combining several tax periods on one form. Generally you need a separate Form 843 for each period.
- Leaving line 8 vague. The instructions ask for a detailed explanation and the computation.
- Filing a refund claim after the 3-year or 2-year period has passed.
- Filing without Form 2848 when a representative files for you.
- Mailing it to the wrong place. When responding to a notice, use the address on the notice.
Questions about Form 843
Can I use Form 843 to get penalties removed?
Yes. One listed reason is abatement or refund of a penalty or addition to tax due to reasonable cause or another reason allowed under the law. The instructions also say that if you got an IRS notice, follow its instructions; you may not need Form 843.
Can I file Form 843 online?
Mostly no. As of July 2026 the IRS accepts only claims for fully paid interest and penalties citing Kwong v. United States online, and only from certain individuals with an IRS Online Account. Other claims go on the paper form.
Where do I mail Form 843?
If you are responding to an IRS notice, use the return address on the notice. For penalties and other reasons, use the service center where you would file a current year return for that tax. The instructions list special addresses for some claims.
How long do I have to file a refund claim?
Generally within 3 years from the date you filed the original return or 2 years from the date you paid the tax, whichever is later.
My employer withheld too much Social Security tax. Can I use Form 843?
Yes, if the excess was withheld by one employer and the employer will not adjust it. Attach a statement from the employer if possible, and a copy of your Form W-2.
Do both spouses need to sign?
Yes, if the request relates to a joint return.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.