PDF document

- 1 -

                            Userid: CPM                       Schema: instrx Leadpct: 100%      Pt. size: 9      Draft          Ok to Print
AH XSL/XML                  Fileid: … form-843/202412/a/xml/cycle03/source                                     (Init. & Date) _______

Page 1 of 6                                                                                                     7:47 - 17-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Form 843

(Rev. December 2024)

(For use with Form 843 (Rev. December 2024))
Claim for Refund and Request for Abatement

Section references are to the Internal Revenue Code unless                            Do not use Form 843 to request an abatement of 
otherwise noted.                                                                !     income, estate, or gift tax. Do not use Form 843 to 
                                                                              CAUTION request a refund of income tax or Additional Medicare 
Contents                                                                Page  Tax. Employers cannot use Form 843 to request a refund or an 
Future Developments       . . . . . . . . . . . . . . . . . . . . . . . .   1 abatement of Federal Insurance Contributions Act (FICA) tax, 
What’s New    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Railroad Retirement Tax Act (RRTA) tax, or income tax 
General Instructions    . . . . . . . . . . . . . . . . . . . . . . . . .   1 withholding. Also, do not use Form 843 to amend a previously 
                                                                              filed income or employment tax return. Do not use Form 843 to 
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . .           1 claim a refund of agreement fees, offer-in-compromise fees, or 
Who Can File . . . . . . . . . . . . . . . . . . . . . . . . . . .          2 lien fees.
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . .         3
Separate Form Required . . . . . . . . . . . . . . . . . . .                3 Checkboxes at the top of Form 843.        Check the box at the top 
                                                                              of your Form 843 that provides your reason for filing the form. 
Specific Instructions   . . . . . . . . . . . . . . . . . . . . . . . . .   3 Those reasons are listed below.
Checkboxes, Name, Taxpayer Identification                                     • An abatement or refund of tax, other than income, estate, or 
Number (TIN), and Address                   . . . . . . . . . . . . . . .   3 gift tax. Employers cannot use Form 843 to request an 
Line Instructions: Lines 1 through 8                . . . . . . . . . . .   3 abatement of FICA tax, RRTA tax, or income tax withholding.
                                                                              • An abatement or refund of tax, other than a tax for which a 
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       4 different form must be used. (See Do not use Form 843 when 
Paid Tax Return Preparer            . . . . . . . . . . . . . . . . . . .   4 you must use a different tax form, later.)
Special Situations . . . . . . . . . . . . . . . . . . . . . . . .          4 • A refund to an employee of excess social security, Medicare, 
Taxpayers With Visual Impairments and                                         or RRTA tax withheld by any one employer but only if your 
                                                                              employer will not adjust the overcollection. See Refund of 
         Disabilities . . . . . . . . . . . . . . . . . . . . . . . .       4
                                                                              Excess Social Security, Medicare, or RRTA Tax, later.
Refund of Excess Social Security,                                             • A refund to an employee of excess tier 2 RRTA tax when, for 
         Medicare, or RRTA Tax . . . . . . . . . . . . . . .                4 the year, you had more than one railroad employer and your total 
Excess Tier 2 RRTA Tax                    . . . . . . . . . . . . . . . .   4 tier 2 RRTA tax withheld or paid for the year was more than the 
Refund of Social Security or Medicare                                         tier 2 limit. See Excess Tier 2 RRTA Tax, later.
         Tax Withheld in Error . . . . . . . . . . . . . . . . .            4 • A refund to an employee of social security, Medicare, or RRTA 
                                                                              tax that was withheld in error but only if your employer will not 
Requesting Abatement or Refund of a                                           adjust the overcollection. See Refund of Social Security and 
         Penalty or Addition to Tax as a Result                               Medicare Tax Withheld in Error, later. If you are a nonresident 
         of Written Advice          . . . . . . . . . . . . . . . . . . .   4 alien, see Pub. 519, U.S. Tax Guide for Aliens, for specific 
Requesting Abatement or Refund of                                             instructions.
         Interest Due to IRS Error or Delay                                   • An abatement or refund of tier 1 RRTA tax for an employee 
         Under Section 6404(e)(1)               . . . . . . . . . . . . .   5 representative.
                                                                              • An abatement or refund of a penalty or addition to tax due to 
Requesting Net Interest Rate of Zero on                                       reasonable cause or other reason allowed under the law. (This 
         Overlapping Tax Underpayments and                                    includes a request for a refund or an abatement of the section 
         Overpayments           . . . . . . . . . . . . . . . . . . . . .   5 6676 penalty for an erroneous claim for refund, where the claim 
Branded Prescription Drug Fee                       . . . . . . . . . . .   5 was due to reasonable cause. The penalty is assessed at 20% of 
                                                                              the amount determined to be excessive.)
                                                                              • An abatement or refund of the penalty imposed under section 
Future Developments                                                           6672 for failure to collect and pay over tax, or attempt to evade or 
For the latest information about developments related to Form                 defeat tax (Trust Fund Recovery Penalty).
843 and its instructions, such as legislation enacted after they              • A refund of the penalty imposed under section 6695A for 
were published, go to IRS.gov/Form843.                                        misstatements due to incorrect appraisals.
                                                                              • A refund of the penalty imposed under section 6715 for 
                                                                              misuse of dyed fuel.
What’s New                                                                    • An abatement or refund under section 6404(f) of a penalty or 
                                                                              an addition to tax caused by certain erroneous written advice 
Redesigned.   We have redesigned Form 843 and these                           from the IRS. See Requesting Abatement or Refund of a Penalty 
instructions.                                                                 or Addition to Tax as a Result of Written Advice, later.
                                                                              • An abatement or refund of interest due to IRS error or delay 
General Instructions                                                          under section 6404(e)(1). See Requesting Abatement or Refund 
                                                                              of Interest Due to IRS Error or Delay Under Section 6404(e)(1), 
Purpose of Form                                                               later.
Use Form 843 to claim a refund or request an abatement of 
certain taxes, penalties, additions to tax, interest, and fees.
                                            Instructions for Form 843 (Rev. 12-2024)  Catalog Number 11200I
Dec 17, 2024                              Department of the Treasury  Internal Revenue Service  www.irs.gov

- 2 -

Enlarge image

Page 2 of 6 Fileid: … form-843/202412/a/xml/cycle03/source 7:47 - 17-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• A request for net interest rate of zero under Rev. Proc. except for the section 4051(d) tire credit and section 6426 fuel
2000-26. See Requesting Net Interest Rate of Zero on credits. For a refund of excise taxes, use Form 8849.
Overlapping Tax Underpayments and Overpayments, later. • Use Form 730, Monthly Tax Return for Wagers, to claim a
• An abatement or refund of assessed penalties, interest, or credit or refund of wagering tax. You may also use Schedule 6
additions to tax because you were unable to read and timely (Form 8849).
respond to a standard print notice from the IRS. See Taxpayers • Use Form 6118, Claim for Refund of Income Tax Return
With Visual Impairments and Disabilities, later. Preparer and Promoter Penalties, to claim a refund of tax return
• A refund of a branded prescription drug fee. See Branded preparer or promoter penalties you paid but believe were
Prescription Drug Fee, later. incorrectly charged.
• A refund of the annual fee on health insurance providers. • Use Form 1040-X and attach a corrected Form 8959,
Additional Medicare Tax, to correct your liability for Additional
If you received an IRS notice notifying you of a change to
Medicare Tax. If your Medicare wages, RRTA compensation, or
TIP an item on your tax return, or that you owe interest, a
self-employment income is adjusted, you may need to correct
penalty, or addition to tax, follow the instructions on the
your liability, if any, for Additional Medicare Tax.
notice. You may not have to file Form 843.
• Use Form 8379, Injured Spouse Allocation, to claim your
Other (specify). If your reason for filing Form 843 is not in the portion of a joint refund used to offset your spouse's past due
above bullet list, check “Other (specify)” under “Other” and enter obligations.
your reason for filing the form. If you are required to use a tax • Individuals, estates, and trusts, filing within 1 year after the
form other than Form 843 to request your refund or abatement, end of the year in which a claim of right adjustment under section
do not check the “Other (specify)” box but see Do not use Form 1341(b)(1), a net operating loss (NOL), a general business
843 when you must use a different tax form next. credit, or a net section 1256 contracts loss arose, can use Form
1045, Application for Tentative Refund, to apply for a “quick
Do not use Form 843 when you must use a different tax refund” resulting from any overpayment of tax due to the claim of
form. right adjustment or the carryback of the loss or unused credit.
• Use Form 1040-X, Amended U.S. Individual Income Tax Individuals can also get a refund by filing Form 1040-X instead of
Return, to change any amounts reported on Form 1040, Form 1045. An estate or a trust can file an amended Form 1041,
1040-SR, 1040A, 1040EZ, 1040-NR, or 1040-NR-EZ to change U.S. Income Tax Return for Estates and Trusts.
amounts previously adjusted by the IRS or to make certain Use Form 940, Employer's Annual Federal Unemployment
elections after the prescribed deadline (see Regulations •
(FUTA) Tax Return, for the tax year being amended to amend a
sections 301.9100-1 through -3). previously filed Form 940. See the Instructions for Form 940.
• Employers must use the tax form that corresponds to the tax Use Form 1120-X, Amended U.S. Corporation Income Tax
return previously filed to make an adjustment or claim a refund or •
Return, to correct Form 1120 or 1120-A as originally filed, or as
an abatement of FICA tax, RRTA tax, or income tax withholding. later adjusted by an amended return, a claim for refund, or an
IF you filed... CORRECT using... examination, or to make certain elections after the prescribed
deadline (see Regulations sections 301.9100-1 through -3).
Form 941 or 941-SS Form 941-X. • Corporations (other than S corporations) can use Form 1139,
Form 943 Form 943-X. Corporation Application for Tentative Refund, to apply for a
“quick refund” of taxes from an overpayment of tax due to a claim
Form 944 or 944-SS Form 944-X. of right adjustment under section 1341(b)(1); or the carryback of
Form 945 Form 945-X. any NOL, a net capital loss, or an unused general business
credit.
Form CT-1 Form CT-1 X. • Use Form 4720 to request a refund of an overpayment
Formulario 941 (sp) Formulario 941-X (sp). computed on Form 4720, Part III, line 4. But, use Form 843 to
Formulario 943 (sp) Formulario 943-X (sp). request an abatement of the tax reported on Form 4720.

Formulario 944 (sp) Formulario 944-X (sp). Who Can File
If you filed Schedule H (Form 1040 ) or Anexo H (sp) (Formulario 1040 (sp)), You can file Form 843 or your authorized representative can file it
see Pub. 926, Household Employer's Tax Guide, for how to correct that form. for you. If your authorized representative files Form 843, the
original or copy of Form 2848, Power of Attorney and Declaration
of Representative, must be attached. You must sign Form 2848
For more information, see Treasury Decision 9405 at and authorize the representative to act on your behalf for the
IRS.gov/irb/2008-32_IRB#TD-9405. purposes of the request. See the Instructions for Form 2848 for
• Use Form 4136, Credit for Federal Tax Paid on Fuels, to claim more information.
a credit against your income tax for certain nontaxable uses (or
sales) of fuel during the income tax year. Also, use Form 4136 if If you are filing as a legal representative for a decedent whose
you are a producer claiming a credit for alcohol fuel mixtures or return you filed, attach to Form 843 a statement that you filed the
biodiesel mixtures. However, you can use Form 8849, Claim for return and you are still acting as the decedent's representative. If
Refund of Excise Taxes, to claim a periodic refund instead of you did not file the decedent's return, attach certified copies of
waiting to claim an annual credit on Form 4136. letters testamentary, letters of administration, or similar evidence
• Use Form 8849 to claim a refund of excise taxes other than to show your authority. File Form 1310, Statement of Person
those resulting from adjustments to your reported liabilities. For Claiming Refund Due a Deceased Taxpayer, with Form 843 if
example, use Form 8849 to claim a refund for an overpayment of you are the legal representative of a decedent. See the
excise taxes reported on Form(s) 11-C or 2290. See Pub. 510, instructions for Form 1310 for full details.
Excise Taxes, for the appropriate forms to use to claim excise tax Also, see Paid Tax Return Preparer, later.
refunds.
• Use Form 720-X, Amended Quarterly Federal Excise Tax
Return, to make adjustments to liability reported on Forms 720
you have filed for previous quarters. Do not use Form 720-X to
make changes to claims made on Schedule C (Form 720),

2 Instructions for Form 843 (Rev. December 2024)

- 3 -

Enlarge image

Page 3 of 6 Fileid: … form-843/202412/a/xml/cycle03/source 7:47 - 17-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Where To File
Specific Instructions
IF you are filing Form 843... THEN mail the form to...
in response to an IRS notice the return address from which the Checkboxes, Name, Taxpayer
regarding a tax or fee related to notice was sent. Identification Number (TIN), and
certain taxes such as income,
employment, gift, estate, excise, Address
etc.
Checkboxes. You must check one box above the name block at
to request a claim for refund in a Internal Revenue Service the top of the form to indicate your reason for filing Form 843. Do
Form 706 (United States Estate Attn: E&G, Stop 824G not check more than one box.
(and Generation-Skipping 7940 Kentucky Drive
Transfer) Tax Return) or 709 Florence, KY 41042-2915 Name. Enter your name as the person requesting the refund or
(United States Gift (and abatement. If your Form 843 relates to a joint return, enter the
Generation-Skipping Transfer) Tax name of your spouse from the related joint return.
Return) tax matter Taxpayer Identification Number (TIN). Enter your TIN. If you
in response to Letter 4658 (notice Internal Revenue Service are filing Form 843 relating to a joint return, enter the SSNs for
of branded prescription drug fee) Mail Stop 4921 BPDF both you and your spouse from the related joint return. If you
1973 N. Rulon White Blvd. have an individual taxpayer identification number (ITIN) rather
Ogden, UT 84201-0051 than an SSN, enter your ITIN (and, if this relates to a joint return,
in response to Letter 5067C Internal Revenue Service the ITIN of your spouse from the related joint return) whenever
(Annual Fee on Health Insurance Mail Stop 4921 IPF an SSN is requested. An entity, such as a partnership or
Providers Final Fee) 1973 N. Rulon White Blvd. corporation, filing this form will include the entity’s Employer
Ogden, UT 84201 Identification Number (EIN) instead of an SSN or ITIN.
for requests of a net interest rate the service center where you filed Address change. If you move after filing your Form 843, use
of zero your most recent return. Form 8822 to notify the IRS of your new address. If you are a
as a nonresident alien requesting the address in Pub. 519 for business or other entity, use Form 8822-B to notify the IRS of a
a refund of social security or nonresident aliens requesting change in your business mailing address or your business
Medicare taxes withheld in error such refunds and follow the location.
from pay that is not subject to specific instructions in Pub. 519 P.O. box. Enter your box number only if your post office doesn't
these taxes regarding the documents to be deliver mail to your home.
filed and the conditions under
which the form can be filed. Foreign address. If you have a foreign address, enter the city
name on the appropriate line. Don't enter any other information
for requests related to Form 8300 Internal Revenue Service
(Report of Cash Payments Over Rosa Parks Federal Building on that line, but also complete the spaces below that line. Don't
$10,000 Received in a Trade or P.O. Box 32621 abbreviate the country name. Follow the country's practice for
Business) Detroit, MI 48232 entering the postal code and the name of the province, county, or
state.
for penalties, or for any other the service center where you
reason except those described would be required to file a current Line Instructions
above year tax return for the tax to which
your claim or request relates. See Line 1. Enter the tax period for which you are making the claim
the instructions for the return you for refund or request for abatement. If you are requesting a
are filing. refund of a branded prescription drug fee, enter the fee year on
Note. If you have mailed the form to an address that has changed, the the “Beginning date (MM/DD/YYYY)” line.
form will be forwarded. Line 2. Enter the dollar amount for which you are requesting a
refund or an abatement.
Line 3. If you are requesting a refund of payments you have
Separate Form Required already made, enter the date of each payment. If you need more
Generally, you must file a separate Form 843 for each tax period space, attach additional sheets.
or fee year or type of tax or fee. There are exceptions for certain Line 4. Check the appropriate box to show the type of tax or fee
claims. See Special Situations, later, specifically How to request for which you are claiming a refund or requesting an abatement.
a net interest rate of zero under Requesting Net Interest Rate of If the claim relates to interest, a penalty, or an addition to tax,
Zero on Overlapping Tax Underpayments and Overpayments check the box indicating the type of tax or fee to which the claim
and Multiple tax years or types of tax under Requesting or request relates.
Abatement or Refund of Interest Due to IRS Error or Delay Under
Do not use Form 843 when another tax form must be
Section 6404(e)(1).
used. See Purpose of Form, earlier.
Generally, you must file a claim for a credit or refund within 3 CAUTION!

years from the date you filed your original return or 2 years from Line 5. Check the appropriate box to show the type of fee or
the date you paid the tax, whichever is later. If you do not file a return, if any, to which your claim or request relates. Check box i
claim within this period, you may no longer be entitled to a credit labeled “1040” to indicate other individual income tax returns
or refund. See Pub. 556, Examination of Returns, Appeal Rights, (such as Form 1040-SR, 1040-NR, or 1040 (sp)).
and Claims for Refund, for more information. But see Requesting
Abatement or Refund of a Penalty or Addition to Tax as a Result Line 6. If you are requesting a refund or an abatement of an
of Written Advice, later, for when to file a request for abatement assessed penalty, enter the applicable Internal Revenue Code
or refund of a penalty or an addition to tax as a result of section. Generally, you can find the Code section on the Notice
erroneous written advice. of Assessment you received from the IRS.

Instructions for Form 843 (Rev. December 2024) 3

- 4 -

Enlarge image

Page 4 of 6 Fileid: … form-843/202412/a/xml/cycle03/source 7:47 - 17-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Line 7. Check the box that indicates your reason for the request If you cannot obtain a statement from the employer, you
for refund or abatement. If a, b, and c do not apply, check box d. should attach a statement with the same information to the best
of your knowledge and belief and include in the statement an
Line 8. Explain in detail your reasons for filing this claim or explanation of why you could not obtain a statement from the
request. Show your computation for the credit, refund, or employer. Attach a copy of your Form W-2 to prove the amount
abatement. If you attach an additional sheet(s), include your of social security, Medicare, or RRTA tax withheld.
name and SSN, ITIN, or employer identification number (EIN) on
it. Attach appropriate supporting evidence. Include a statement Excess Tier 2 RRTA Tax
that to the extent of equivalent amounts of underpayment and Complete lines 1 and 2. Skip line 3. On line 4, check box a for
overpayment for the period(s) identified and established, the “Employment” tax. Skip lines 5, 6, and 7. On line 8, identify the
period(s) has (have) been used only once in a request to obtain claim as “Excess tier 2 RRTA” and show your computation of the
the net interest rate of zero under section 6621(d). See refund. You must also attach copies of your Forms W-2 for the
Requesting Net Interest Rate of Zero on Overlapping Tax year to Form 843. See the worksheet in Pub. 505, Tax
Underpayments and Overpayments, later, for more information. Withholding and Estimated Tax, to help you figure the excess
amount.
Signature
If you are filing Form 843 to request a refund or an abatement Refund of Social Security or Medicare Tax
relating to a joint return, both you and your spouse from the
related joint return must sign the Form 843. Forms 843 filed by Withheld in Error
corporations must be signed by a corporate officer authorized to The same supporting evidence described in Refund of Excess
sign, and the officer's title must be included with the signature. Social Security, Medicare, or RRTA Tax above must be provided.
Forms 843 filed by an estate or a trust must be signed by the If you are a nonresident alien, see Pub. 519 for additional
fiduciary. information.

Paid Tax Return Preparer Requesting Abatement or Refund of a Trust
A paid tax return preparer who files Form 843 for you must sign Fund Recovery Penalty (TFRP) Assessment
the form and fill in the identifying information at the bottom of the In order to file a claim for refund of a TFRP assessment for each
form. The tax preparer must give you a copy of the completed applicable tax period, the taxpayer must pay the portion of the
Form 843 for your records. Someone who prepares your Form penalty attributable to either:
843 but does not charge you should not sign it. • One employee if the TFRP is based on employment taxes, or
• One transaction if the claim relates to a TFRP for excise taxes.
Special Situations
Your Form 843 may deal with situations that have special Requesting Abatement or Refund of a Penalty or
qualifications or special rules. The items that follow give you Addition to Tax as a Result of Written Advice
specialized information so your Form 843 can be filed and
processed correctly. The IRS can abate or refund any portion of a penalty or addition
to tax caused by erroneous advice furnished to you in writing by
Taxpayers With Visual Impairments and an officer or employee of the IRS acting in their official capacity.
Disabilities The IRS will abate the penalty or addition to tax only if:
If you were unable to read and timely respond to a standard print 1. You reasonably relied on the written advice,
notice from the IRS, you may be able to request a refund or an 2. The written advice was in response to a specific written
abatement of assessed penalties, interest, or additions to tax. request for advice made by you (or your representative who is
The following list illustrates the types of items you may want to allowed to practice before the IRS), and
include in your explanation on line 8 when completing Form 843
for this purpose. 3. The penalty or addition to tax did not result from your
• The nature of the disability that prevents you from reading and failure to provide the IRS with adequate or accurate information.
timely responding to notices in a standard print format. See Regulations section 301.6404-3 for more information.
• The date you received the standard print notice from the IRS
and a description of the notice. How to request an abatement or refund of a penalty or an
• The date you learned of the issue described in the standard addition to tax as a result of written advice. Complete lines
print notice. 1 through 4. On line 3, enter the date of payment if the penalty or
• Whether you requested that the IRS provide the notice (or addition to tax has been paid. On line 6, enter the applicable
previous notices) in an alternative format and, if so, the date of Internal Revenue Code section for the assessed penalty. Check
the request and the format requested. box b on line 7.
You must attach copies of the following information to Form
Refund of Excess Social Security, Medicare, or 843.
RRTA Tax 1. Your written request for advice.
If you are claiming a refund of excess social security, Medicare, 2. The erroneous written advice you relied on that was
or RRTA tax withheld by one employer, you must, if possible, furnished to you by the IRS.
attach a statement from the employer. The statement should 3. The report, if any, of tax adjustments identifying the
indicate the following. penalty or addition to tax and the item(s) relating to the
• The amount, if any, the employer has repaid or reimbursed erroneous advice.
you for excess taxes withheld.
• The amount, if any, of credit or refund claimed by the employer When to file. An abatement of any penalty or addition to tax
or authorized by you to be claimed by the employer. as a result of written advice will be allowed only if:
The employer should include in the statement the fact that it is • You submit the request for abatement within the period
made in support of your claim for refund of employee tax paid by allowed for collection of the penalty or addition to tax, or
the employer to the IRS.

4 Instructions for Form 843 (Rev. December 2024)

- 5 -

Enlarge image

Page 5 of 6 Fileid: … form-843/202412/a/xml/cycle03/source 7:47 - 17-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• You paid the penalty or addition to tax within the period Complete line 5 to indicate the type of return filed. More than one
allowed for claiming a credit or refund of such penalty or addition box can be checked on lines 4 and 5. Do not complete lines 3, 6,
to tax. and 7.
On line 8, provide all of the following information.
Requesting Abatement or Refund of Interest
1. The tax periods for which you overpaid and underpaid
Due to IRS Error or Delay Under Section 6404(e) your tax liability. A separate Form 843 is not required for each
(1) separate tax period involved in the request.
The IRS can abate interest if the interest is caused by IRS errors 2. When you paid the tax if the underpayment is no longer
or delays. The IRS will abate the interest only if there was an outstanding.
unreasonable error or delay in performing a managerial or 3. When you received your tax refund if the overpayment is
ministerial act (defined later). The taxpayer cannot have caused no longer outstanding.
any significant aspect of the error or delay. In addition, the
interest can be abated only if it relates to taxes for which a notice 4. The period(s) that your overpayment and underpayment
of deficiency is required. This includes income taxes, overlapped and the overlapping amount. You should provide any
generation-skipping transfer taxes, estate and gift taxes, and background material (such as copies of examination reports,
certain excise taxes. Interest related to employment taxes or notices, or prior interest computations provided by the IRS)
other excise taxes cannot be abated. See Pub. 556 for more relating to the overpayment and underpayment.
information. 5. A computation, to the extent possible, of the amount of
interest to be credited, refunded, or abated. If you are unable to
How to request abatement of interest on a tax. Complete provide a computation, provide an explanation of why you are
lines 1 through 4. On line 3, show the dates of any payment of unable to provide the computation. The computation should
interest or tax liability for the period involved. Check box a on generally be made by applying section 6621(d) to reduce your
line 7. underpayment interest payable to the IRS. However, if only the
On line 8, state: period of limitation for claiming additional overpayment interest is
• The type of tax involved, open on the date you file Form 843, you should make the
• When you were first notified by the IRS in writing about the computation by applying section 6621(d) to increase your
deficiency or payment, overpayment interest payable by the IRS.
• The specific period for which you are requesting abatement of 6. Section 6621(d) provides for a net interest rate of zero to
interest, the extent of the overlapping underpayment and overpayment of
• The circumstances of your case, and the same taxpayer. If your claim involves more than one taxpayer
• The reasons why you believe that failure to abate the interest identification number (TIN), explain why the different TINs can
would result in grossly unfair treatment. be treated as the same taxpayer.
Managerial act. The term “managerial act” means an
administrative act that occurs during the processing of your case Branded Prescription Drug Fee
involving the temporary or permanent loss of records or the
exercise of judgment or discretion relating to management of On line 1, enter the fee year on the “Beginning date (MM/DD/
personnel. A decision regarding the proper application of federal YYYY)” line. Complete line 2. Skip line 3. On line 4, check the
tax law (or other federal or state law) is not a managerial act. See box for “Fee.” On line 5, check box m for “Branded Prescription
Regulations section 301.6404-2 for more information. Drug (BPD) Fee.” Skip lines 6 and 7. On line 8, identify the claim
Ministerial act. The term “ministerial act” means a as “Branded prescription drug fee” and explain why you are
procedural or mechanical act that does not involve the exercise claiming a refund.
of judgment or discretion and that occurs during the processing Attach a copy of the Form 8947, Report of Branded
of your case after all prerequisites of the act, such as Prescription Drug Information, that provided the basis for the fee
conferences and review by supervisors, have taken place. A as calculated by the IRS, as well as any additional information on
decision regarding the proper application of federal tax law (or the amount to be refunded. You must tell us whether you or
other federal or state law) is not a ministerial act. See anyone else has filed a previous claim for any amount covered
Regulations section 301.6404-2 for more information. by this claim. Fee claims should not be combined with any other
Multiple tax years or types of tax. File only one Form 843 if claims.
the interest assessment resulted from the IRS's error or delay in
performing a single managerial or ministerial act affecting a tax Note. Interest related to the branded prescription drug fee
assessment for multiple tax years or types of tax (for example, cannot be abated.
where 2 or more tax years were under examination). Check the
applicable box(es) on line 4 and provide a detailed explanation Privacy Act and Paperwork Reduction Act Notice. We ask
on line 8. for the information on this form to carry out the Internal Revenue
laws of the United States. Sections 6402 and 6404 state the
Requesting Net Interest Rate of Zero on conditions under which you may file a claim for refund and
Overlapping Tax Underpayments and request for abatement of certain taxes, penalties, and interest.
Overpayments Form 843 may be used to file your claim or request. Section
6109 requires that you disclose your taxpayer identification
If you have paid or are liable for interest on a tax underpayment number (TIN). Routine uses of this information include giving it to
and have received or are due interest on a tax overpayment for the Department of Justice for civil or criminal litigation and to
the same period of time, you can request that the IRS compute cities, states, the District of Columbia, and U.S. commonwealths
the interest using the net interest rate of zero. and territories for use in administering their tax laws. We may
How to request a net interest rate of zero. You must provide also give this information to federal and state agencies to
documentation to substantiate that you are the taxpayer entitled enforce federal nontax criminal laws and to combat terrorism.
to receive the interest due on the overpayment. You are not required to claim a refund or request an abatement;
Leave line 1 blank. You can enter a dollar amount on line 2 or however, if you choose to do so, you are required to provide the
leave it blank. Complete line 4 to indicate the type of tax. information requested on this form. Failure to provide all of the
requested information may delay or prevent processing your

Instructions for Form 843 (Rev. December 2024) 5

- 6 -

Enlarge image

Page 6 of 6 Fileid: … form-843/202412/a/xml/cycle03/source 7:47 - 17-Dec-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

claim or request; providing false or fraudulent information may If you have comments concerning the accuracy of these time
subject you to civil or criminal penalties. estimates or suggestions for making Form 843 simpler, we would
You are not required to provide the information requested on be happy to hear from you. You can send us comments through
a form that is subject to the Paperwork Reduction Act unless the IRS.gov/FormComments. Or you can send your comments to:
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as Internal Revenue Service
their contents may become material in the administration of any Tax Forms and Publications Division
Internal Revenue law. Generally, tax returns and return 1111 Constitution Ave. NW, IR-6526
information are confidential, as required by section 6103. Washington, DC 20224

The time needed to complete and file this form will vary Do not send the form to this address. Instead, see Where To File,
depending on individual circumstances. The estimated average earlier.
time is:
Although we can't respond individually to each comment
Recordkeeping . . . . . . . . . . . . . . . . . . . . . 26 min. received, we do appreciate your feedback and will consider your
comments as we revise our tax forms and instructions.
Learning about the law or the form . . . . . . 20 min.
Preparing the form . . . . . . . . . . . . . . . . . . 28 min.
Copying, assembling, and sending the form
to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . 20 min.

6 Instructions for Form 843 (Rev. December 2024)

PDF file checksum: 3817302755

(Plugin #1/10.13/13.0)