IRS Form 843 “Claim for Refund and Request for Abatement” Explained

IRS Form 843, Claim for Refund and Request for Abatement, is used to ask the IRS to refund or remove (abate) certain taxes, penalties, interest and additions to tax. It’s most often used to request penalty relief or interest abatement. It generally isn’t used to amend an income tax return. For that, you file Form 1040-X (individuals) or the amended version of your business return.

Common Reasons to File Form 843

• Penalty abatement: requesting removal of failure-to-file, failure-to-pay or failure-to-deposit penalties for reasonable cause (such as serious illness, a natural disaster or inability to get records) or under the IRS first-time abatement policy for taxpayers with a clean three-year history.
• Interest abatement: under IRC 6404(e), the IRS can abate interest caused by an unreasonable error or delay by an IRS employee performing a ministerial or managerial act. Under 6404(f), it can abate penalties caused by erroneous written advice from the IRS. Interest on a penalty that is removed is also removed.
• Refunds of certain taxes: for example, an over-collection of Social Security or Medicare tax by an employer that won’t correct it, or refunds of certain excise taxes and fees.

Many penalty abatement requests can also be made by phone or letter, but Form 843 creates a clear written record and is often the better choice when the facts are detailed.

What to Include

• The tax period, type of tax or penalty, and the amount to be refunded or abated
• The IRS notice number, if you’re responding to a notice
• A clear explanation of why you qualify, with dates and supporting documents (medical records, insurance claims, correspondence and so on)
• Your signature (both spouses for a joint return), or your representative’s signature with a Form 2848 on file

Deadline

A refund claim generally must be filed within three years from the date the return was filed or two years from the date the tax was paid, whichever is later (IRC 6511). Penalty abatement requests are usually made after the penalty is assessed. If you’ve already paid the penalty, the refund deadline applies.

What Happens Next

The IRS will either approve the request and adjust your account, or send a letter denying it. If you’re denied, you can usually appeal to the IRS Independent Office of Appeals. For a broader look at penalties, see Understanding Tax Penalties.

Get Help From Diehl CPA

IRS collection and appeal procedures have strict deadlines, and what you submit becomes part of the record. Diehl CPA, led by Mark Diehl, CPA, CFE, represents taxpayers before the IRS and can prepare the forms, gather the documentation, and deal with the IRS for you. Learn about our tax relief services or contact us to talk through your situation.

This article is general information, not tax or legal advice for your specific situation. Updated October 2026.