Purpose of Form:   Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties and additions to tax.
Do not use Form 843 to request a refund of income tax or to amend a previously filed income tax return.

You cannot request an abatement of income, estate or gift taxes.
Use Form 843 to claim or request the following.
A refund of tax, other than a tax for which a different form must be used.
An abatement of tax, other than income, estate or gift tax.
A refund of excess social security or railroad retirement (RRTA) tax withheld by any one employer, but only if the employer will not adjust the over collection.
A refund of social security or Medicare taxes that were withheld in error. If you are a nonresident alien student, see Pub. 519 for specific instructions.
A refund of excess tier 2 RRTA tax when you had more than one railroad employer for the year and your total tier 2 RRTA tax withheld or paid for the year was more than the tier 2 limit. See the instructions for line 3.
A refund of employment taxes when you reported and paid more federal income tax on your employment tax return than you actually withheld from an employee.
A refund or abatement of interest, penalties, or additions to tax caused by certain IRS errors or delays, or certain erroneous written advice from the IRS.
A refund or abatement of a penalty or addition to tax due to reasonable cause or other reason (other than erroneous advice) allowed under the law.
A refund of the penalty imposed under section 6715 for misuse of dyed fuel.
If you received an IRS notice notifying you of a change to an item on your tax return, or that you owe interest, a penalty, or addition to tax, follow the instructions on the notice. You may not have to file Form 843.
Do not use Form 843 when you must use a different tax form.
Use Form 1040X, Amended U.S. Individual Income Tax Return, to change any amounts reported on Form 1040, 1040A, 1040EZ, 1040EZ-T, 1040NR, or 1040NR-EZ, to change amounts previously adjusted by the IRS, or to make certain elections after the prescribed deadline.
Use Form 1120X, Amended U.S. Corporation Income Tax Return, to correct Form 1120 or 1120-A as originally filed, or as later adjusted by an amended return, a claim for refund, or an examination, or to make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3).
Use Form 720X, Amended Quarterly Federal Excise Tax Return, to make adjustments to liability reported on Forms 720 you have filed for previous quarters. Do not use Form 720X to make changes to claims made on Schedule C (Form 720), except for the section 4051(d) tire credit and section 6426 fuel credits.
Use Form 730, Monthly Tax Return for Wagers, to claim a credit or refund of wagering tax.
Use Form 4136, Credit for Federal Tax Paid on Fuels, to claim a credit against your income tax for certain nontaxable uses (or sales) of fuel during the income tax year. Also, use Form 4136 if you are a producer claiming a credit for alcohol fuel mixtures or bio-diesel mixtures. However, you can use Form 8849, Claim for Refund of Excise Taxes, to claim a periodic refund instead of waiting to claim an annual credit on Form 4136.
Use Form 8849, Claim for Refund of Excise Taxes, to claim a refund of excise taxes other than those resulting from adjustments to your reported liabilities. See IRS Publication 510, Excise Taxes, for the appropriate forms to use to claim excise tax refunds.
Use Form 8379, Injured Spouse Allocation, to claim your portion of a joint refund used to offset your spouse’s past due obligations.
Individuals, estates, and trusts filing within 1 year after the end of the year in which a claim of right adjustment under section 1341(b)(1), a net operating loss (NOL), a general business credit, or net section 1256 contracts loss arose, can use Form 1045, Application for Tentative Refund, to apply for a refund resulting from any overpayment of tax due to the claim of right adjustment or the carry-back of the loss or unused credit. Individuals also can get a refund by filing Form 1040X instead of Form 1045. An estate or trust can file an amended Form 1041, U.S. Income Tax Return for Estates and Trusts.
Corporations (other than S corporations) can use Form 1139, Corporation Application for Tentative Refund, to apply for a quick refund of taxes from an election to deduct a public utility property disaster loss under section 1400N(o), an overpayment of tax due to a claim of right adjustment under section 1341(b)(1), or the carry-back of an NOL, a net capital loss, or an unused general business credit.
Separate Form for Each Period
Generally, you must file a separate Form 843 for each tax period and each type of tax. There are exceptions for certain claims. See the instructions for line 5.
Who Can File
You can file Form 843 or your agent can file it for you. If your agent files Form 843, the original or copy of Form 2848, Power of Attorney and Declaration of Representative, must be attached. You must sign Form 2848 and authorize the representative to act on your behalf for the purposes of the request. See the Instructions for Form 2848 for more information.
If you are filing as a legal representative for a decedent whose return you filed, attach to Form 843 a statement that you filed the return and you are still acting as the representative. If you did not file the decedent’s return, attach certified copies of letters testamentary, letters of administration, or similar evidence to show your authority. File Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, with Form 843 if you are the legal representative of a decedent.
Where To File
If you are filing Form 843 in response to an IRS notice, send it to the address shown in the notice. Otherwise, file Form 843 with the service center where you would be required to file a current tax return for the tax to which your claim or request relates. For more information, see the most recent instructions for that tax return.
Penalty for Erroneous Claim for Refund
If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. The penalty may be waived if you can show that you had a reasonable basis for making the claim.
Paid Tax Return Preparer
A paid tax return preparer who files Form 843 for you must sign the form and fill in the identifying information at the bottom of the form. The tax preparer must give you a copy of the completed Form 843 for your records. These rules apply to claims related to income taxes, employment taxes, estate and gift taxes and other types of taxes.
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