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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
request. See the Instructions for Form Ministerial act. The term “ministerial
2848 for more information. Line 3 act” means a procedural or mechanical
Check the appropriate box to show the act that does not involve the exercise of
If you are filing as a legal type of tax for which you are claiming a judgment or discretion and that occurs
representative for a decedent whose refund or requesting an abatement. If during the processing of your case after
return you filed, attach to Form 843 a the claim relates to interest, a penalty, all prerequisites of the act, such as
statement that you filed the return and or addition to tax, check the box to conferences and review by supervisors,
you are still acting as the indicate the type of tax to which the have taken place. A decision regarding
representative. If you did not file the claim or request relates. Do not use the proper application of federal tax law
decedent’s return, attach certified Form 843 to claim a refund or request is not a ministerial act. See Regulations
copies of letters testamentary, letters of an abatement of income tax. section 301.6404-2 for more
administration, or similar evidence to Excess tier 2 RRTA tax. Complete information.
show your authority. File Form 1310, lines 1 and 2. On line 3, check the box
Statement of Person Claiming Refund for “Employment” tax. Skip lines 4, 5, How To Request an Abatement
Due a Deceased Taxpayer, with Form and 6. In the space for line 7, identify of Interest
843 if you are the legal representative the claim as “Excess tier 2 RRTA” and Request an abatement of interest by
of a decedent. show your computation of the refund. writing “Request for Abatement of
You must also attach copies of your Interest Under Section 6404(e)” at the
Forms W-2 for the year to Form 843. top of Form 843.
Where To File See the worksheet in Pub. 505, Tax
If you are filing Form 843 in response to Withholding and Estimated Tax, to help Complete lines 1 through 3. Check
an IRS notice, send it to the address you figure the excess amount. the first box on line 5a. On line 5b,
shown in the notice. Otherwise, file show the dates of any payment of
Form 843 with the service center where interest or tax liability for the tax period
you would be required to file a current Line 4 involved.
tax return for the tax to which your If you are requesting a refund or
claim or request relates. For more abatement of an assessed penalty, On line 7 state:
information, see the most recent enter the applicable Internal Revenue • The type of tax involved,
instructions for that tax return. Code (IRC) section. Generally, you can • When you were first notified by the
find the IRC section on the Notice of IRS in writing about the deficiency or
Assessment from the service center. payment,
Penalty for Erroneous • The specific period for which you are
requesting abatement of interest,
Claim for Refund Line 5 • The circumstances of your case, and
If you claim an excessive amount of tax • The reasons why you believe that
refund or credit relating to income tax Requesting Abatement or failure to abate the interest would result
(other than a claim relating to the Refund of Interest Due to IRS in grossly unfair treatment.
earned income credit), you may be Error or Delay Multiple tax years. File only one
liable for a penalty of 20% of the Form 843 if the interest assessment
amount that is determined to be The IRS can abate interest if the
interest is caused by IRS errors or resulted from the IRS’s error or delay in
excessive. An excessive amount is the performing a single managerial or
amount of the claim for refund or credit delays.
ministerial act affecting a tax
that is more than the amount of claim The IRS will abate the interest only if assessment for multiple tax years or
allowable for the tax year. The penalty there was an unreasonable error or types of tax (for example, where 2 or
may be waived if you can show that delay in performing a managerial or more tax years were under
you had a reasonable basis for making ministerial act (defined on this page). examination).
the claim. The taxpayer cannot have caused any
significant aspect of the error or delay. Requesting Abatement or
In addition, the interest can be abated
Paid Tax Return only if it relates to taxes for which a Refund of a Penalty or
Preparer notice of deficiency is required. This Addition to Tax as a Result
includes income taxes, of Written Advice
A paid tax return preparer who files generation-skipping transfer taxes,
Form 843 for you must sign the form estate and gift taxes, and certain excise The IRS can abate any portion of a
and fill in the identifying information at taxes. Interest related to employment penalty or addition to tax caused by
the bottom of the form. The tax taxes or other excise taxes cannot be erroneous advice furnished to you in
preparer must give you a copy of the abated. See Pub. 556, Examination of writing by an officer or employee of the
completed Form 843 for your records. Returns, Appeal Rights, and Claims for IRS acting in his or her official capacity.
These rules apply to claims related to Refund, for more information. The IRS will abate the penalty or
income taxes, employment taxes,
Managerial act. The term “managerial addition to tax only if:
estate and gift taxes and other types of
taxes. act” means an administrative act that 1. You reasonably relied on the
occurs during the processing of your written advice,
case involving the temporary or 2. The written advice was in
permanent loss of records or the response to a specific written request
Specific Instructions exercise of judgment or discretion
relating to management of personnel. A
for advice made by you (or your
representative who is allowed to
Social security number. Enter your decision regarding the proper practice before the IRS), and
social security number (SSN). If you are application of federal tax law is not a 3. The penalty or addition to tax did
filing Form 843 relating to a joint return, managerial act. See Regulations not result from your failure to provide
enter the SSNs for both you and your section 301.6404-2 for more the IRS with adequate or accurate
spouse. information. information.
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Page 3 of 3 Instructions for Form 843 14:23 - 28-FEB-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
How To Request an Abatement If you cannot obtain a statement Privacy Act and Paperwork
or Refund of a Penalty or an from the employer, you should attach a Reduction Act Notice. We ask for the
Addition to Tax as a Result of statement with the same information to information on this form to carry out the
the best of your knowledge and belief Internal Revenue laws of the United
Written Advice and include in the statement an States. Sections 6402 and 6404 state
Request an abatement or refund of a explanation of why you could not obtain the conditions under which you may file
penalty or addition to tax because of a statement from the employer. a claim for refund and request for
erroneous written advice by writing abatement of certain taxes, penalties,
“Request for Abatement of Penalty or
Addition to Tax Under Section 6404(f)”
Line 7 and interest. Form 843 may be used to
Explain in detail your reasons for filing file your claim. Section 6109 requires
at the top of Form 843. that you disclose your taxpayer
this claim and show your computation
Complete lines 1 through 4. Check for the credit, refund, or abatement. If identification number (TIN). Routine
the second box on line 5a. On line 5b, you attach an additional sheet(s), uses of this information include
enter the date of payment if the penalty include your name and SSN, or providing it to the Department of Justice
or addition to tax has been paid. employer identification number (EIN) on for civil and criminal litigation and to
You must attach copies of the it. Also, attach appropriate supporting cities, states, and the District of
following information to Form 843: evidence. Columbia for use in administering their
1. Your written request for advice, tax laws. We may also give this
2. The erroneous written advice you Requesting Net Interest information to Federal and state
relied on that was furnished to you by agencies to enforce Federal nontax
the IRS, and Rate of Zero on criminal laws and to combat terrorism.
You are not required to claim a refund
3. The report, if any, of tax Overlapping Tax or request an abatement; however, if
adjustments identifying the penalty or
addition to tax, and the item(s) relating Underpayments and you choose to do so you are required to
to the erroneous advice. provide the information requested on
Overpayments this form. Failure to provide all of the
When to file. An abatement of any If you have paid or are liable for interest requested information may delay or
penalty or addition to tax as a result of on a tax underpayment and have prevent processing your claim or
written advice will be allowed only if: received or are due interest on a tax request; providing false or fraudulent
• You submit the request for overpayment for the same period of information may subject you to civil or
abatement within the period allowed for time, you can request that the IRS criminal penalties.
collection of the penalty or addition to compute the interest using the net You are not required to provide the
tax, or interest rate of zero. information requested on a form that is
• You paid the penalty or addition to subject to the Paperwork Reduction Act
tax, within the period allowed for How To Request a Net unless the form displays a valid OMB
claiming a credit or refund of such Interest Rate of Zero control number. Books or records
penalty or addition to tax. You can request a net interest rate of relating to a form or its instructions
zero by writing on top of Form 843 must be retained as long as their
Line 6 “Request for Net Interest Rate of Zero contents may become material in the
Check the appropriate box to show the under Rev. Proc. 2000-26”. administration of any Internal Revenue
type of return, if any, to which your Leave line 1 blank. You can enter a law. Generally, tax returns and return
claim or request relates. Check the box dollar amount on line 2 or leave it information are confidential, as required
labeled “1040” to indicate other blank. Complete line 3 to indicate the by section 6103.
individual income tax returns (such as type of tax. More than one box can be The time needed to complete and
Form 1040A or Form 1040EZ). checked. file this form will vary depending on
You must attach Form 941c, Do not complete lines 4 and 5. individual circumstances. The
estimated average time is:
! Supporting Statement To
CAUTION Correct Information, or an
Complete line 6 to indicate the type of
return filed. More than one box can be
equivalent statement, if you are checked. Recordkeeping . . . . . . . . . . . . 26 min.
claiming a refund of taxes reported on Learning about the law or the
On line 7, provide all of the following form . . . . . . . . . . . . . . . . . . . . 18 min.
Form 941, 941-M, 941-SS, 943, or 945. information: Preparing the form . . . . . . . . . 35 min.
Refund of excess social security 1. The tax periods for which you Copying, assembling, and
taxes. If you are claiming a refund of overpaid and underpaid your tax sending the form to the IRS . . 20 min.
excess social security or RRTA tax liability.
withheld by one employer, you must, if 2. When you paid the tax If you have comments concerning
possible, attach a statement from the underpayment if it was paid. the accuracy of these time estimates or
employer. The statement should 3. When you received your tax suggestions for making this form
indicate the following. refund if it was received. simpler, we would be happy to hear
• The amount, if any, the employer has 4. The periods that your from you. You can write to the Internal
reimbursed you for any excess taxes overpayment and underpayment Revenue Service, Tax Products
withheld. overlapped and the overlapping Coordinating Committee,
• The amount, if any, of credit or amount. SE:W:CAR:MP:T:T:SP, 1111
refund claimed by the employer or 5. A computation, to the extent Constitution Ave. NW, IR-6526,
authorized by you to be claimed by the possible, of the amount of interest to be Washington, DC 20224. Do not send
employer. credited, refunded, or abated. the form to this address. Instead, see
The employer should include in the Where To File on page 2.
statement the fact that it is made in
support of your claim for refund of
employee tax paid by the employer to
the IRS.
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