Claim for Refund of Tax Return 
Form     6118                                                            Preparer and Promoter Penalties                                               OMB No. 1545-0240
(Rev. April 2017)
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  
B                         Willful or reckless conduct (intentional disregard of rules and           preparers—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/or 
                          section 6695(a)                                                           amount of, the earned income credit, child tax credit, additional child tax 
D                         Failure to sign return or claim for refund—section 6695(b)                credit, and/or American Opportunity tax credit—section 6695(g)
E                         Failure to furnish identifying number—section 6695(c)                   K Promoting abusive tax shelters, etc.—section 6700
F                         Failure to retain copy or list—section 6695(d)                          L Aiding and abetting understatement of tax liability—section 6701
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. 4-2017)

Form 6118 (Rev. 4-2017)                                                                                                               Page 2
                                                                        If you are self-employed or employed by another preparer or 
General Instructions                                                    promoter, enter your social security number. If you are the employer 
Section references are to the Internal Revenue Code unless              of other preparers or promoters, enter your employer identification 
otherwise noted.                                                        number.
Future Developments                                                     Type of Penalty
For the latest information about developments related to Form 6118      For item M (other penalties), enter the name of the penalty and the 
and its instructions, such as legislation enacted after they were       corresponding Internal Revenue Code section.
published, go to www.irs.gov/Form6118.
                                                                        Additional Information
What's New. For tax years beginning after 2015, the penalty under 
section 6695(g) (type J) has been expanded to include failure to        You may want to attach a copy of the penalty statements to your 
exercise due diligence in determining eligibility for, and/or amount    claim. In addition to completing the form, you must give your 
of, the child tax credit, additional child tax credit, and /or American reasons for claiming a refund for each penalty listed. Identify each 
Opportunity tax credit.                                                 penalty by its line number and write your explanation in the space 
                                                                        below.
Purpose of Form                                                         For additional information about refunds of preparer penalties, 
Use Form 6118 if you are a tax return preparer or a promoter and        see Regulations section 1.6696-1.
want to claim a refund of preparer or promoter penalties you paid 
but that you believe were incorrectly charged.                          Privacy Act and Paperwork Reduction Act Notice. We ask for the 
                                                                        information on this form to carry out the Internal Revenue laws of 
Claims for More Than One Penalty                                        the United States. Subtitle F, Procedure and Administration, allows 
                                                                        for additions to tax, additional amounts, and assessable penalties. 
If you are claiming a refund for more than one of the penalties listed, This form is used by return preparers to make a claim for refund of 
you may be able to combine some of the penalties on one Form            any overpaid penalty amount. Section 6696 requires the return 
6118. Follow the chart below for combining the penalties. See Type      preparer to provide the requested information including his taxpayer 
of Penalty on the form for the list of penalties.                       identification number (SSN or EIN) within the prescribed time for 
IF you were billed...               THEN combine penalties...           filing a claim for refund.
                                                                        You are not required to provide the information requested on a 
On the same statement               G and H only                        form that is subject to the Paperwork Reduction Act unless the form 
                                                                        displays a valid OMB control number. Books or records relating to a 
On the same statement or            C, D, E, and F only                 form or its instructions must be retained as long as their contents 
separate statements and the                                             may become material in the administration of any Internal Revenue 
penalties were imposed by the       Note: Be sure to group the          law.
same IRS office or service          penalties from each statement 
center                              together.                           Generally, tax returns and return information are confidential, as 
                                                                        stated in section 6103. However, section 6103 allows or requires 
You cannot combine:                                                     the Internal Revenue Service to disclose or give the information 
                                                                        shown on your return to others as described in the Code. For 
• Penalties from different IRS offices or service centers. See Where    example, we may disclose your tax information to the Department 
and When To File below.                                                 of Justice to enforce the tax laws, both civil and criminal, and to 
• Penalties A, B, I, J, K, L, and M. You must file a separate Form      cities, states, and the District of Columbia, and U.S. 
6118 for each of these even if you were charged for two or more of      commonwealths or possessions to carry out their tax laws. We may 
the same type.                                                          also disclose this information to other countries under a tax treaty, 
• Penalties K and L. You must file a separate Form 6118 for each of     to federal and state agencies to enforce federal nontax criminal 
these even if you were charged with both. Only columns (b), (c), and    laws, or to federal law enforcement and intelligence agencies to 
(g) through (j) need to be completed for penalties under sections       combat terrorism.
6700 and 6701.                                                          The time needed to complete and file this form will vary 
                                                                        depending on individual circumstances. The estimated average time 
Where and When To File                                                  is: Recordkeeping, 6 min.; Learning about the law or the form, 
                                                                        19 min.; Preparing the form, 22 min.; and Copying, assembling, 
File Form 6118 with the IRS service center or IRS office that sent      and sending the form to the IRS, 20 min.
you the statement(s). If you were assessed a penalty under section 
6700, 6701, or 6694, you may file a claim for refund upon paying        If you have comments concerning the accuracy of these time 
15% of the penalty if you do so within 30 days from the date of         estimates or suggestions for making this form simpler, we would be 
notice and demand. Otherwise, your claim under sections 6700 and        happy to hear from you. You can send us comments from 
6701 must be filed within 2 years from the date you paid the penalty    www.irs.gov/forms-pubs. Click on “More Information,” then on 
in full. Your claim under sections 6694 and 6695 must be filed within   “Give us feedback.” Or you can write to the 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 above.
Specific Instructions
Identifying Number

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