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December 2024) guide taxpayers in claiming refunds or requesting abatement of specified taxes, penalties, additions to tax, interest, and fees under the Internal Revenue Code. The material explains the form’s purpose, eligibility (“Who Can File”), filing locations, and situations requiring separate forms. It also provides detailed checkbox reasons for filing, cautions against using the form for excluded tax types (e.g., income/estate/gift), and references multiple special categories, including visual impairments and specific refund scenarios.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-843-claim-for-refund-and-request-for-abatement/303491/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-843-claim-for-refund-and-request-for-abatement/303491.png","ImageObject",442,249,{"name":88,"@type":89},"Hazel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 843 used for?","Question",{"text":108,"@type":109},"Use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees, as described in the instructions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should you not use Form 843?",{"text":113,"@type":109},"Do not use Form 843 to request an abatement of income, estate, or gift tax, or to request a refund of income tax or Additional Medicare Tax. It also cannot be used for certain employer-related FICA/RRTA situations or to amend previously filed income/employment tax returns.",{"name":115,"@type":106,"acceptedAnswer":116},"How do the top checkboxes work on Form 843?",{"text":117,"@type":109},"Check the box that matches your reason for filing. The instructions list specific reasons, including tax abatements/refunds (with exclusions), certain employee refund cases, penalties/additions due to lawful reasonable cause, IRS-written-advice-related requests, and interest abatements tied to IRS error or delay.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303491,1790922127,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","Instructions for Form 843  \n(Rev. December 2024)  \n(For use with Form 843 (Rev. December 2024))  \nClaim for Refund and Request for Abatement  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nContents Page Future Developments ........................  1  \nWhat’s New ...............................  1  \nGeneral Instructions .........................  1  \nPurpose of Form .........................  1  \nWho Can File ........................... 2  \nWhere To File ........................... 3  \nSeparate Form Required ................... 3  \nSpecific Instructions ......................... 3  \nCheckboxes, Name, Taxpayer Identification Number (TIN), and Address ............... 3  \nLine Instructions: Lines 1 through 8 ........... 3  \nSignature .............................. 4  \nPaid Tax Return Preparer ................... 4  \nSpecial Situations ........................ 4  \nTaxpayers With Visual Impairments and Disabilities ........................ 4  \nRefund of Excess Social Security, Medicare, or RRTA Tax ............... 4  \nExcess Tier 2 RRTA Tax ................ 4  \nRefund of Social Security or Medicare Tax Withheld in Error ................. 4  \nRequesting Abatement or Refund of a Penalty or Addition to Tax as a Result of Written Advice ................... 4  \nRequesting Abatement or Refund of Interest Due to IRS Error or Delay Under Section 6404(e)(1) ............. 5  \nRequesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments ..................... 5  \nBranded Prescription Drug Fee ........... 5  \nFuture Developments  \nFor the latest information about developments related to Form 843 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form843)[ ](go to IRS.gov/Form843)[IRS.gov/Form843](go to IRS.gov/Form843) .  \nWhat’s New  \nRedesigned. We have redesigned Form 843 and these instructions.  \nGeneral Instructions Purpose of Form  \nUse Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees.  \n!   \nCAUTION  \nDo not use Form 843 to request an abatement of income, estate, or gift tax. Do not use Form 843 to request a refund of income tax or Additional Medicare  \nTax. Employers cannot use Form 843 to request a refund oran abatement of Federal Insurance Contributions Act (FICA) tax, Railroad Retirement Tax Act (RRTA) tax, or income tax withholding. Also, do not use Form 843 to amend a previously filed income or employment tax return. Do not use Form 843 to claim a refund of agreement fees, offer-in-compromise fees, or lien fees.  \nCheckboxes at the top of Form 843. Check the box at the top of your Form 843 that provides your reason for filing the form. Those reasons are listed below.  \n• An abatement or refund of tax, other than income, estate, or gift tax. Employers cannot use Form 843 to request an abatement of FICA tax, RRTA tax, or income tax withholding.  \n• An abatement or refund of tax, other than a tax for which a different form must be used. (See Do not use Form 843 when you must use a different tax form , later.)  \n• A refund to an employee of excess social security, Medicare, or RRTA tax withheld by any one employer but only if your employer will not adjust the overcollection. See Refund of Excess Social Security, Medicare, or RRTA Tax, later.  \n• A refund to an employee of excess tier 2 RRTA tax when, for the year, you had more than one railroad employer and your total tier 2 RRTA tax withheld or paid for the year was more than the tier 2 limit. See Excess Tier 2 RRTA Tax, later.  \n• A refund to an employee of social security, Medicare, or RRTA tax that was withheld in error but only if your employer will not adjust the overcollection. See Refund of Social Security and Medicare Tax Withheld in Error, later. If you are a nonresident alien, see Pub. 519, U.S. Tax Guide for Aliens, for specific instructions.  \n• An abatement or refund of tier 1 RRTA tax for an employee","cbCaibux9kQDMwWf","https://ap.wps.com/l/cbCaibux9kQDMwWf","pdf",193876,6,"English","# Contents Page\n## Future Developments\n## What’s New\n## General Instructions\n### Purpose of Form\n### Who Can File\n### Where To File\n### Separate Form Required\n### Specific Instructions\n### Checkboxes, Name, Taxpayer Identification Number (TIN), and Address\n### Line Instructions: Lines 1 through 8\n### Signature\n### Paid Tax Return Preparer\n### Special Situations\n### Taxpayers With Visual Impairments and Disabilities\n### Refund of Excess Social Security, Medicare, or RRTA Tax\n### Excess Tier 2 RRTA Tax\n### Refund of Social Security or Medicare Tax Withheld in Error\n### Requesting Abatement or Refund of a Penalty or Addition to Tax as a Result of Written Advice\n### Requesting Abatement or Refund of Interest Due to IRS Error or Delay Under Section 6404(e)(1)\n### Requesting Net Interest Rate of Zero on Overlapping Tax Underpayments and Overpayments\n### Branded Prescription Drug Fee","[{\"question\":\"What is Form 843 used for?\",\"answer\":\"Use Form 843 to claim a refund or request an abatement of certain taxes, penalties, additions to tax, interest, and fees, as described in the instructions.\"},{\"question\":\"When should you not use Form 843?\",\"answer\":\"Do not use Form 843 to request an abatement of income, estate, or gift tax, or to request a refund of income tax or Additional Medicare Tax. It also cannot be used for certain employer-related FICA/RRTA situations or to amend previously filed income/employment tax returns.\"},{\"question\":\"How do the top checkboxes work on Form 843?\",\"answer\":\"Check the box that matches your reason for filing. The instructions list specific reasons, including tax abatements/refunds (with exclusions), certain employee refund cases, penalties/additions due to lawful reasonable cause, IRS-written-advice-related requests, and interest abatements tied to IRS error or delay.\"}]","Instructions for Form 843 - Claim for Refund and Request for Abatement | PDF",1789804281]