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Internal Revenue Service

Fill out Form 843 online

Claim for Refund and Request for Abatement

Form 843 asks the IRS to refund or abate (cancel or reduce) certain taxes, penalties, additions to tax, interest and fees. People use it to ask for relief from a penalty, to get back social security or Medicare tax an employer withheld in error when the employer will not adjust it, or to claim a refund that can't be claimed on any other IRS form. It is not for income tax refunds or for amending an income or employment tax return.

Fill out Form 843Blank form from the IRS

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Edition
Rev. December 2024
Pages
2
Fillable fields
85
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 843

  • People asking the IRS to remove or refund a penalty, addition to tax or interest
  • Employees whose employer withheld too much social security, Medicare or RRTA tax, or withheld it in error, and will not adjust the overcollection
  • Railroad employees who had more than one railroad employer in the year and whose total tier 2 RRTA tax withheld or paid was more than the tier 2 limit
  • Taxpayers asking for a refund or abatement of a tax other than income, estate or gift tax
  • Businesses claiming a refund of the branded prescription drug fee or the annual fee on health insurance providers

Before you start

  • The IRS notice or letter about the tax, penalty or interest, if you received one
  • Your SSN, ITIN or EIN, and your spouse's SSN or ITIN if the claim relates to a joint return
  • The beginning and ending dates of the tax period, and the amount you want refunded or abated
  • The date of each payment you made, if you are asking for a refund of payments already made
  • Supporting papers, such as your Form W-2 and a statement from your employer for a social security or Medicare tax claim
  • Form 2848 if a representative files for you, or Form 1310 if you are the legal representative of a person who has died

How to fill out Form 843

  1. Check one reason box at the top

    Above the name block, the reason boxes are grouped under Tax, Penalty, Interest and Other. Check the one box that matches your reason for filing. Do not check more than one. Use "Other (specify)" and write in your reason only if it is not listed and no other IRS form must be used for it.

  2. Enter your name, number and address

    Enter the name of the person asking for the refund or abatement and their social security number. If the claim relates to a joint return, add your spouse's name and SSN. Use an ITIN instead of an SSN if you have one; a business or other entity enters its EIN. Complete the foreign address spaces if they apply, the name and address shown on the return if it was different, and a daytime phone number.

  3. Lines 1 to 3: period, amount and payment dates

    On line 1, enter the beginning and ending dates of the tax period. Generally, you use a separate Form 843 for each tax period or fee year. On line 2, enter the dollar amount to be refunded or abated. On line 3, enter the date of each payment you want refunded in spaces a through l, and attach more sheets if you need more room.

  4. Lines 4 and 5: type of tax and type of return

    On line 4, check the type of tax or fee: employment, estate, gift, excise, income, fee or civil penalty. If the claim is about interest or a penalty, check the type of tax or fee it relates to. On line 5, check the return or fee it relates to, if any, such as 706, 709, 940, 941, 1040 or 1120, or "Other (specify)". Box i (1040) also covers other individual returns such as Form 1040-SR and 1040-NR. Check only one box on each line unless an exception in the instructions applies.

  5. Lines 6 and 7: penalty code section and reason

    If the claim involves an assessed penalty, enter the Internal Revenue Code section on line 6. You can usually find it on the Notice of Assessment from the IRS. On line 7, check a for interest caused by IRS errors or delays, b for a penalty or addition to tax caused by erroneous written advice from the IRS, c if reasonable cause or another reason allowed by law can be shown, or d if none of these apply. For some claims, such as excess tier 2 RRTA tax or the branded prescription drug fee, the instructions tell you to skip certain lines.

  6. Line 8: explain your claim

    Explain in detail why the claim should be allowed and show how you figured the amount on line 2. If you attach extra sheets, put your name and SSN, ITIN or EIN on each one, and attach your supporting evidence. The instructions list what to include for special cases, such as interest abatement, a net interest rate of zero or excess tier 2 RRTA tax.

  7. Sign and date page 2

    Sign and date the form. If the IRS sent you or your spouse an Identity Protection PIN, enter it in the box next to that person's signature line. A paid preparer who files the form for you must also sign and complete the Paid Preparer Use Only section; someone who prepares it without charging you should not sign it.

After you fill it out

Form 843 is mailed to the IRS. If you are filing in response to an IRS notice, the instructions say to mail it to the return address on that notice; for other claims, the address depends on your reason for filing, so check the Where To File table in the official instructions. Attach your supporting documents. If you move after filing, the instructions say to tell the IRS your new address with Form 8822, or Form 8822-B for a business.

Signing: If the claim relates to a joint return, both spouses must sign; a corporation's form must be signed by an authorized officer with their title, and an estate's or trust's form by the fiduciary. The instructions do not say how to sign the paper form, so follow the IRS instructions for the version you file.

Watch out for

  • Do not use Form 843 to claim a refund of income tax or to amend an income or employment tax return. Individuals use Form 1040-X, and employers correct FICA, RRTA or income tax withholding on the form that matches the return they filed, such as Form 941-X.
  • A refund of excess or wrongly withheld social security, Medicare or RRTA tax from one employer can be claimed on Form 843 only if that employer will not adjust the overcollection.
  • Generally, a refund claim must be filed within 3 years from the date you filed the original return or 2 years from the date you paid the tax, whichever is later. After that, you may no longer be entitled to the refund.
  • If you received an IRS notice about a change to your return, or saying you owe interest, a penalty or an addition to tax, follow the instructions on that notice. You may not have to file Form 843.

Questions about Form 843

Do I need a separate Form 843 for each year?

Generally yes. You file a separate Form 843 for each tax period or fee year or type of tax or fee. The instructions list exceptions, such as a request for a net interest rate of zero and interest from one IRS error or delay that affected several years.

Can someone else file Form 843 for me?

Yes. An authorized representative can file it, but the original or a copy of Form 2848 must be attached. A legal representative of a person who has died attaches proof of their authority and files Form 1310 with Form 843.

What should I attach to a claim for social security or Medicare tax withheld by my employer?

Attach a statement from your employer, if possible, showing what it has repaid you and any credit or refund it has claimed, plus a copy of your Form W-2. If you cannot get the employer's statement, attach your own statement with the same information and explain why.

Can Form 843 be filed electronically with the IRS?

As of July 2026, the IRS accepts Form 843 electronically only for claims about fully paid interest and penalties that cite Kwong v. United States, from certain individuals with an IRS Online Account, through a secure application on IRS.gov. Other claims are mailed on the paper form to the address the instructions give for your reason for filing.

Official information

Page text last reviewed November 7, 2026.

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