What Is Form 843 Used For?
Form 843 is used to claim a refund or an abatement of certain taxes, additions to tax, penalties, interest, and fees. Essentially, when you overpay certain taxes, you can send this form to make necessary corrections and ask the IRS for a refund. Similarly, if you failed to pay taxes or file returns for a reasonable cause, you can ask for a refund or an abatement of a penalty.
Also, IRS Form 843 is commonly used to claim a refund of Social Security and Medicare taxes (FICA) that were incorrectly withheld, which is particularly relevant for nonresident aliens on certain visa types.
Who Should Use Form 843?
Anyone who wants to claim a refund or ask for an abatement should use IRS Form 843 to do so. Alternatively, an authorized representative can file it on your behalf. If you’re relying on an authorized representative, you must attach Form 2848 to declare them as such.
However, keep in mind that Form 843 cannot be used to claim a refund of income taxes. In this case, use Form 1040-X instead.
When Is Form 843 Due?
For refund claims, Form 843 is due within 3 years from the date you filed the original return or 2 years from the date you paid the tax, whichever is later. Abatement requests have no fixed deadline, though filing promptly after receiving a notice is strongly recommended.
What Happens If Form 843 Is Not Submitted?
If you don’t submit Form 843 on time, you won’t be entitled to a credit or a refund anymore. You also won’t receive an abatement of penalties due to reasonable cause; the IRS doesn’t remove them if you don’t specifically request it.
How and Where Do I File Form 843?
You should file Form 843 by mail to the IRS service center where you filed your original return, or to the address shown on the IRS notice if you are responding to one. The correct mailing address for your situation is listed in the Form 843 instructions on the IRS website.