Form 843 for penalty abatement: a line-by-line guide
Form 843 asks the IRS to remove or refund a penalty or interest charge. See which boxes to check, what goes on each line, where to mail it and what happens next.
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Read the full guide: Form 843 for Penalty Abatement: How to Fill It Out Right
Transcript
Form 843 for penalty abatement: a line-by-line guide
Form 843, Claim for Refund and Request for Abatement, is the IRS form for asking in writing that a penalty or certain interest be removed, or refunded if already paid.
Full name: Form 843, Claim for Refund and Request for Abatement.
Current revision: December 2024.
One form covers: One tax period and one type of tax.
Yes. The IRS accepts First Time Abate requests by phone, by written statement or on Form 843, and you do not have to name First Time Abate or attach documents.
Page 1 starts with a list of reasons grouped under Tax, Penalty, Interest and Other.
The table uses a common case: a failure-to-pay penalty of $412 on a tax year 2025 Form 1040 that has not been paid yet.
Is there a faster way than mailing Form 843? Often, yes. The IRS accepts many penalty relief requests, including First Time Abate, by phone at the number on the notice.
