When Form 843 fits
Form 843, Claim for Refund and Request for Abatement, is the general form for asking the IRS to remove penalties and certain interest, or to refund them if you already paid. It asks for the tax period, the type of return, the amount, and an explanation of why relief should be granted. Some penalties are handled through other channels. The penalty for underpaying estimated tax is usually addressed on the form that calculates it, filed with the return, and some retirement account penalties have their own waiver process. A refund of income tax itself is claimed on an amended return rather than on Form 843. Using the wrong channel can delay a response.
Writing the explanation
The explanation is the heart of the request. State which penalty you are asking to remove, the tax year, and the ground you are relying on, whether first time abatement, reasonable cause, or an IRS error. For reasonable cause, describe what happened, when it happened, how it kept you from complying, and what you did once the problem ended. Attach supporting documents rather than only describing them, such as hospital records, a death certificate, insurance claims, or letters showing that records were unavailable. Keep the account accurate and consistent with what you have said elsewhere, because the IRS may compare it with the return, prior correspondence, and other records.
Filing and following up
Send the form to the address in the instructions or on your notice, keep a copy, and use a method that gives proof of mailing. Responses can take time, and collection notices may continue while a request is pending, so it can help to call and note that an abatement request has been filed. For a penalty already paid, a refund claim is subject to a limitations period, and filing late can forfeit the right to a refund. If the IRS denies the request, the letter usually explains how to appeal. We prepare and review these requests, and we can contact the IRS on your behalf once a power of attorney is on file.
