IRS Form 843
Claim for Refund and Request for Abatement
IRS Form 843 is used to claim a refund or request for IRS Penalty Relief.
If you are claiming a refund, Form 843 must be submitted no later than three years after the return was filed or two years after the taxes were paid, whichever is later.
Example 1: If your 2010 tax return was filed by April 15, 2011, you must file your claim for a refund by April 15, 2014.
Example 2: If you paid additional taxes for 2010 on January 15, 2013 and you realized the taxes paid were a mistake, you must file your claim for a refund by January 15, 2015. (In this case, two years after the date the taxes were paid is later than three years after the date the taxes were due.)
Claim for Refund and Request for Abatement
Instructions for Filling Out Form 843
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