Form 843: Asking the IRS to Remove a Penalty, Interest, or Other Tax Charge
Published November 5, 2026
Form 843 is the IRS form for asking the agency to remove certain penalties or interest. It can also be used for some taxes other than income tax. The form's full title names two actions: a claim for money back and a request for abatement. Abatement means removing or reducing a charge. This guide explains when the form fits and what each part asks for.
This is general information, not advice about your own case. Penalty and interest rules depend on your facts. For a specific notice or balance, read the IRS notice first and ask a tax professional before you file.
When Form 843 is the right form
The form's instructions say to use Form 843 for a tax that cannot be claimed on another form. Examples on the form include employment tax, estate tax, gift tax, excise tax, certain charges, and some civil penalties. The form also has lines for penalties and interest tied to a return, such as Form 1040.
The form is not the right tool for every money question. The form warns that you should not use it to claim an overpayment of income tax. For income tax overpayments, the IRS points you to the return or the correct form for that return. Read the caution on page 1 before you fill in the form.
Penalty and interest requests
Line 6 asks you to write the Internal Revenue Code section on which the penalty is based. You can find this on the IRS notice or in the instructions. Line 5 lists the type of return the tax or penalty relates to. The list includes Form 1040. Check only one box unless the instructions allow more.
Line 7 asks why you are asking for the change. The choices are: interest assessed because of IRS errors or delays; a penalty caused by erroneous written advice from the IRS; reasonable cause or another reason the law allows; or none of the above. Check the one that fits your facts. Do not check a reason you cannot support.
Line by line
- Line 1 asks for the tax period. Use a separate Form 843 for each tax period.
- Line 2 asks for the amount you want removed or returned.
- Line 3 asks for the dates of payment, when a payment is involved.
- Line 4 asks you to check the type of tax or charge.
- Line 8 asks you to explain why you think the request should be allowed and show how you figured line 2. Attach more pages if you need them.
Signatures
The form says that for a joint return, both spouses must sign. Corporations must be signed by an officer. Estates and trusts must be signed by the fiduciary. The form also has a declaration under penalties of perjury. Only sign after you have read the whole form and checked every entry.
Tips for a clear request
Keep the notice you received from the IRS. Write a short, clear explanation on line 8. Name the notice, the date, and the amount. Keep a copy of the completed form and any attachments for your records.
If the reason is reasonable cause, describe the facts that led to the problem. The IRS instructions explain the reasonable cause rules. Read them before you write your explanation. A tax professional can help you present your facts.
What happens next
The IRS reviews the request and sends a response. The response may ask for more information. If the answer is no, read the letter carefully. It will explain the next steps. Do not ignore a notice because a request is pending. Some deadlines continue to run.
Next steps
Read the current Form 843 and its instructions on IRS.gov. Gather the notice, the payment records, and your return. Decide which line 7 reason fits. If you are unsure whether Form 843 is the right form, ask a tax professional before you send anything.
Sources: Sources: IRS, Form 843 (Rev. December 2024) and its instructions (https://www.irs.gov/pub/irs-pdf/f843.pdf; https://www.irs.gov/Form843) This is general information, not advice about your specific return.
