Claim for Refund of Tax Return 
Form     6118                                                            Preparer and Promoter Penalties                                               OMB No. 1545-0240
(Rev. July 2018)
Department of the Treasury                             ▶  For Penalties Assessed Under IRC Sections 6694, 6695, 6700, and 6701. 
Internal Revenue Service                                              ▶  Go to www.irs.gov/Form6118 for the latest information.
                          Name of preparer or promoter                                                                                       Identifying number 
                                                                                                                                             See instructions.
                          Address to which statement(s) of notice and demand were mailed

                          City, town or post office, state, and ZIP code                                                                     IRS office that sent statement(s)
             Print or Type
                          Address of preparer shown on return(s) for which penalties were assessed (if different from above)

Type of Penalty. Enter letter in column (c) below.
A                         Understatements due to unreasonable positions—section 6694(a)           H Failure to include an item in the required record of return preparers—
B                         Willful or reckless conduct (intentional disregard of rules and           section 6695(e)(2)
                          regulations)—section 6694(b)                                            I Negotiation of check—section 6695(f)
C                         Failure to furnish copy of return or claim for refund to taxpayer—      J Failure to exercise due diligence in determining eligibility for and the 
                          section 6695(a)                                                           amount of certain tax credits and/or eligibility to file as head of 
                                                                                                    household—section 6695(g)
D                         Failure to sign return or claim for refund—section 6695(b)                Promoting abusive tax shelters, etc.—section 6700
                                                                                                  K
E                         Failure to furnish identifying number—section 6695(c)                     Aiding and abetting understatement of tax liability—section 6701
                                                                                                  L
F                         Failure to retain copy or list—section 6695(d)
G                         Failure to file a record of return preparers—section 6695(e)(1)         M Other (specify) (see instructions)
Identification of Penalties. Enter the information from your statement.
                           (a)                                           (b)                 (c)                                             (d) 
                           Statement document                         Date of             Type of                                Name(s) of taxpayer(s)
                           locator number (DLN)                       statement           penalty
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
                           (e)                                           (f)                 (g)                             (h)             (i)                (j) 
                           Taxpayer’s identification                     Form             Tax       Amount                                   Amount             Date paid 
                           number                                     number              year      assessed                                 paid               (mo., day, yr.)
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 

Amount of Claim. Enter the total of column (i), lines 1 through 12 . . . . . . ▶
                           Under penalties of perjury, I declare that I have examined this claim, including accompanying schedules and statements, and to the best of my knowledge and 
Sign                      ▲belief, it is true, correct, and complete.                                                       ▲
Here
                           Signature                                                                                         Date
For Privacy Act and Paperwork Reduction Act Notice, see back of form.                                                        Cat. No. 24415J           Form 6118 (Rev. 7-2018)

Form 6118 (Rev. 7-2018)                                                                                                                  Page 2

General Instructions                                                     Specific Instructions
Section references are to the Internal Revenue Code unless               Identifying Number
otherwise noted.
                                                                         If you are self-employed or employed by another preparer or promoter, 
Future Developments                                                      enter your social security number. If you are the employer of other 
                                                                         preparers or promoters, enter your employer identification number.
For the latest information about developments related to Form 6118 
and its instructions, such as legislation enacted after they were 
published, go to www.irs.gov/Form6118.                                   Type of Penalty
What’s new. For tax years beginning after 2017, the penalty under        For item M (other penalties), enter the name of the penalty and the 
section 6695(g) (type J) has been expanded to include failure to         corresponding Internal Revenue Code section.
exercise due diligence in determining eligibility for a taxpayer to file 
as head of household.                                                    Additional Information
                                                                         You may want to attach a copy of the penalty statements to your 
Purpose of Form                                                          claim. In addition to completing the form, you must give your reasons 
Use Form 6118 if you are a tax return preparer or a promoter and         for claiming a refund for each penalty listed. Identify each penalty by 
want to claim a refund of preparer or promoter penalties you paid        its line number and write your explanation in the space below.
but that you believe were incorrectly charged.                           For additional information about refunds of preparer penalties, 
                                                                         see Regulations section 1.6696-1.
Claims for More Than One Penalty
If you are claiming a refund for more than one of the penalties listed,  Privacy Act and Paperwork Reduction Act Notice. We askfor           the 
you may be able to combine some of the penalties on one Form             information on this form to carry out the InternalRevenue laws of 
6118. Follow the chart below for combining the penalties. See Type       the United States. Subtitle F, Procedure andAdministration, allows 
of Penalty on the form for the list of penalties.                        for additions to tax, additionalamounts, and assessable penalties. 
                                                                         This form is used byreturn preparers to make a claim for refund of 
IF you were billed...               THEN combine penalties...            any overpaidpenalty    amount. Section 6696 requires the return 
                                                                         preparer toprovide the requested information including his or her 
on the same statement               G and H only.                        taxpayeridentification number (SSN or EIN) within the prescribed 
                                                                         timefor filing a claim for refund.
on the same statement or            C, D, E, and F only.                 You are not required to provide the information requested on a 
separate statements and the                                              form that is subject to the Paperwork Reduction Act unless the form 
penalties were imposed by the       Note: Be sure to group the           displays a valid OMB control number. Books or records relating to a 
same IRS office or service          penalties from each statement        form or its instructions must be retained as long as their contents may 
center                              together.                            become material in the administration of any Internal Revenue law.
You cannot combine the following.                                        Generally, tax returns and return information are confidential, as 
• Penalties from different IRS offices or service centers. See Where     required by section 6103. However, section 6103 allows or requires 
and When To File below.                                                  the IRS to disclose or give the information shown on your tax return 
                                                                         to others as described in the Code. For example, we may disclose 
• Penalties A, B, I, J, K, L, and M. You must file a separate Form       your tax information to the Department of Justice for civil and 
6118 for each of these even if you were charged for two or more of       criminal litigation, and to cities, states, the District of Columbia, and 
the same type.                                                           U.S. commonwealths and possessions for use in administering their 
• Penalties K and L. You must file a separate Form 6118 for each of      tax laws. We may also disclose this information to other countries 
these even if you were charged with both. Only columns (b), (c), and     under a tax treaty, to federal and state agencies to enforce federal 
(g) through (j) need to be completed for penalties under sections        nontax criminal laws, or to federal law enforcement and intelligence 
6700 and 6701.                                                           agencies to combat terrorism.
                                                                         The time needed to complete and file this form will vary 
Where and When To File                                                   depending on individual circumstances. The estimated average time 
File Form 6118 with the IRS service center or IRS office that sent       is: Recordkeeping, 6 min.; Learning about the law or the form, 
you the statement(s). If you were assessed a penalty under section       19 min.; Preparing the form, 22 min.; and Copying, assembling, 
6700, 6701, or 6694, you may file a claim for refund upon paying         and sending the form to the IRS, 20 min.
15% of the penalty if you do so within 30 days from the date of          If you have comments concerning the accuracy of these time 
notice and demand. Otherwise, your claim under sections 6700 and         estimates or suggestions for making Form 6118 simpler, we would 
6701 must be filed within 2 years from the date you paid the penalty     be happy to hear from you. You can send us comments from 
in full. Your claim under sections 6694 and 6695 must be filed within    www.irs.gov/FormComments. Or you can write to Internal Revenue 
3 years from the date you paid the penalty in full.                      Service, Tax Forms and Publications Division, 1111 Constitution 
                                                                         Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to 
                                                                         this address. Instead, see Where and When To File, earlier.

Reasons for claiming refund. Attach additional sheets if more space is needed. Write your name and identifying number on each sheet.