Form 843: Claim for Refund and Request for Abatement

Form 843 is a multipurpose tax document issued by the Internal Revenue Service (IRS) used by taxpayers to make a claim for a refund of certain assessed taxes or to request abatement of interest or penalties applied in error. Form 843 can be used to ask the IRS for abatement of certain taxes other than income including: Estate or gift taxes Interest or penalties due to IRS error or delays, or incorrect written advice from the IRS To seek a refund of Social Security or Medicare taxes that were withheld in error, and for which the employer will not adjust the over-collection Form 843 cannot be used to amend a previously filed income or employment tax return to: Claim a refund of agreement, offer-in-compromise fees, or lien fees Request an abatement of gift or estate taxes  Form 843 is available on the IRS website. The form must be filed within two years from the date you paid the taxes or three years from the date the return was filed, whichever is later. If the IRS denies your claim by sending a statutory notice of claim disallowance — or if six months pass without any action — you can petition the U.S. District Court or the U.S. Court of Federal Claims. You can also file a protective claim before the expiration of the statute of limitations to preserve your right to make a claim for a refund. Form 843 is a multipurpose tax document issued by the Internal Revenue Service (IRS) used by taxpayers to make a claim for a refund of certain assessed taxes or to request abatement of interest or penalties applied in error. Claim a refund or abatement of Federal Insurance Contributions Act (FICA) tax Claim a refund or abatement of Railroad Retirement Tax Act tax