Who can file Form 843?
Form 843 can be used by taxpayers requesting one of the following:
- A refund of certain assessed taxes.
- An abatement of FICA or excise taxes.
- A refund of a branded prescription drug fee.
- A waiver of the failure-to-file, failure-to-pay, or failure-to-deposit penalties.
When can you file Form 843?
Generally, you must file Form 843 within 2 years from date you paid the taxes or three years from the date the return was filed, whichever is later. Learn how to address IRS penalties.
Where do I mail Form 843 for penalty abatement?
Mailing Addresses for Form 843
|IF you are filing Form 843…||THEN mail the form to…|
|To request a claim for refund in a Form 706/709 only tax matter.||Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915|
How long does it take to process Form 843?
about three to four months
Write a letter requesting reasonable cause abatement, or send Form 843, Claim for Refund and Request for Abatement. The IRS decision usually takes about three to four months.
How do I get an IRS tax abatement?
Request penalty abatement by phone A tax practitioner may call the IRS Practitioner Priority Service (PPS) line at 866.860. 4259 to request FTA if his or her client’s case isn’t being handled by a specific compliance unit (examination, collection, etc.).
How do I fill out Form 843?
Filling out IRS Form 843
- Your name, address, and social security number.
- Spouse’s social security number.
- Your employer identification number (if making a request related to your business)
- The dates of the tax period related to the request.
- The type of tax or fee you want to be abated or erased.
What is a Form 843?
Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.
How do I waive IRS penalties?
You may qualify for relief from penalties if you made an effort to comply with the requirements of the law, but were unable to meet your tax obligations, due to circumstances beyond your control. If you received a notice, be sure to check that the information in your notice is correct.
What is IRS form 843 used for?
What is IRS Form 843 used for?
What is reasonable cause for penalty abatement?
Reasonable Cause is based on all the facts and circumstances in your situation. We will consider any reason which establishes that you used all ordinary business care and prudence to meet your Federal tax obligations but were nevertheless unable to do so.