Tax
Form 843
Definition
The official IRS form used by taxpayers to claim a refund or request abatement of certain taxes, interest, penalties, fees, or additions to tax.
Key Takeaways
- Used to claim a refund or ask for the abatement of interest, penalties, or fees.
- Cannot be used to claim a refund of income tax itself (which requires Form 1040-X).
- Can be submitted electronically by individuals or via paper mail by businesses.
- Requires printing specific litigation legends at the top when used for protective claims.
Detailed Explanation
Form 843 (Claim for Refund and Request for Abatement) is the standardized document used to request that the IRS return already-paid penalties, fees, and interest, or to cancel unpaid assessments. It is commonly used for abatement claims based on reasonable cause, statutory errors, or to submit protective claims linked to pending tax litigation (such as the Kwong v. United States case). Individual taxpayers can file certain Form 843 claims electronically through their IRS Online Account, while business entities must mail a paper copy via certified mail.
Real-World Example An individual taxpayer wants to file a protective claim for a refund of late-payment interest charged during the pandemic. They complete Form 843, write 'PROTECTIVE REFUND CLAIM PURSUANT TO KWONG V. UNITED STATES' across the top of the page, explain their legal basis under IRC § 7508A(d) on Line 7, and submit it electronically through their IRS Online Account to preserve their refund eligibility.
See Also:Protective Claim•Abatement