How to request first time penalty abatement: phone, letter or Form 843

Before you ask: three quick checks

Spend ten minutes confirming three things before you contact the IRS. It makes the request faster and tells you which route to use.

1. The penalty type. First Time Abate covers failure-to-file, failure-to-pay and failure-to-deposit penalties only. Find the penalty lines on your notice (often a CP14 or later bill) and note the tax year and amount of each.
2. Your three-year record. For the tax year on the notice, list the three years before it. Each return of the same type should have been filed on time, with no penalties other than an estimated tax penalty. Your IRS online account shows past-year balances and transcripts if you are unsure.
3. Whether relief already happened. For eligible returns with original due dates on or after January 1, 2027, the IRS applies the Automatic Exemption from Penalty during processing and mails a confirming notice. If you have that notice, there is nothing to request.

Not sure you meet the test? The eligibility rules, with examples, are on our first time penalty abatement page.

Can I request abatement by phone?

Yes. A phone call is often the quickest way to request first time penalty abatement, because the representative can review your account while you are on the line. Use the toll-free number printed in the top right corner of your notice, not a number from an ad or an unsolicited call.

What to have ready

• The notice itself, including the notice number and the tax year
• Your Social Security number or ITIN and the name exactly as shown on the return
• A copy of the return for that year
• The penalty amounts you want removed
• A pen and paper to note the date, the representative's name or ID number, and what was agreed

What to say

Keep it short: you received a notice for a penalty on a given tax year, you have filed and paid on time in the past, and you would like the penalty removed. You do not need to say First Time Abate, although it does no harm. If the representative grants relief, ask them to confirm which penalties and which tax year the removal covers.

How to write a first time penalty abatement letter

A first time penalty abatement letter is a short written statement mailed to the IRS asking it to remove a penalty based on your compliance history. It suits people who cannot get through by phone or who want a paper record. Plain language is fine; there is no required wording.

What the request letter should contain

1. Your name, address and Social Security number or ITIN, as shown on the return.
2. The notice number and date, and the tax form and tax year it relates to.
3. The penalty or penalties you want removed, with the amounts from the notice.
4. One or two sentences stating that you filed and paid on time in the three prior years and are asking for administrative penalty relief.
5. If you also have a reason for being late, such as a hospital stay, a brief note of it, so the IRS can consider reasonable cause if the history test fails.
6. Your signature, the date and a daytime contact number.

Include a copy of the notice so the IRS can match the letter to your account, and keep a copy of everything you send. Mail it to the address on the notice or to the address the Form 843 instructions give for penalty requests, and consider certified mail so you have proof of the date.

Sample outline

Re: [Notice number], tax year [year], Form 1040, SSN ending [last four digits]. I am writing to request removal of the failure-to-file penalty of $[amount] and the failure-to-pay penalty of $[amount] shown on the notice dated [date]. I filed my returns on time for the three prior years and had no penalties in those years. Please remove these penalties under your administrative relief procedures. A copy of the notice is enclosed.

Do I need a letter or Form 843?

Either works. The IRS accepts a written statement or Form 843, Claim for Refund and Request for Abatement. Form 843 is useful when you have already paid the penalty and want the money back, because the form handles refunds as well as abatements, and its structure makes sure the IRS gets every detail it needs.

First time penalty abatement on Form 843, line by line

Generally you file a separate Form 843 for each tax period. The instructions say to mail a penalty request to the service center where you would file a current-year return for that tax. More detail on each line, including the reason boxes, is on our Form 843 penalty abatement page.

What happens after you ask

The IRS reviews your account and tells you its decision. If relief is granted by phone, the representative can usually make the adjustment during the call, and a notice showing the reduced balance follows by mail. Written requests and Form 843 take longer because they go through paper processing.

While you wait, interest keeps running on any unpaid tax. Pay the tax portion if you can, or set up a plan through our IRS payment plan guide. If relief is granted after you paid the penalty, the IRS credits or refunds the removed amount along with the related interest.

What if the IRS says no?

If the IRS finds you do not qualify for first time relief, you can ask for penalty relief based on reasonable cause instead. That means explaining what stopped you from filing or paying on time, when it happened, and what you did once it was resolved, with records that back it up. Our page on reasonable cause penalty abatement lists the kinds of events the IRS considers.

• Check the reason given. A denial based on a prior-year penalty may be wrong if that penalty was later removed for reasonable cause or IRS error.
• Read the decision letter for your appeal rights and the deadline to use them.
• Keep paying the tax. A denial does not change what you owe in tax and interest.

For how this request fits with every other penalty option, see the IRS penalties guide. For returns due in 2027 and later, check first whether the automatic penalty relief program already handled it.