#  Form 843

URL: https://pdf.net/pdf-forms/tax-forms/form-843
Category: Tax Forms
Attributes: Trusted by accountants

Form 843 is used to claim a refund and request an abatement for certain taxes, penalties, additions to tax, interest, and fees.

With our fillable Form 843 you can complete your request in minutes online. Just open it in our editor, enter the required information, download, and submit it to the IRS.

## Versions

- 2024 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/634390f243965dda7a09adfddd231bfda54563df.pdf)

## How to Fill Out Form 843

1. Open the printable Form 843 in our PDF editor.
2. Read the Form 843 instructions first and check the box that indicates your reason for filing.
3. Fill out your personal information.
4. Add the amount to be refunded or abated and indicate the type of tax or fee.
5. Explain why you believe your claim should be approved.
6. Sign the form and send it to the IRS.

## Facts

### 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.

## Review

> “I’ve just sent an 843, and filling it out was super intuitive and easy!” — Marcus Cooper

## Related forms

- [Form 3911](https://pdf.net/pdf-forms/tax-forms/form-3911)
- [Form 1040-X](https://pdf.net/pdf-forms/tax-forms/form-1040-x)
- [Form 9465](https://pdf.net/pdf-forms/tax-forms/form-9465)
- [Form 14039](https://pdf.net/pdf-forms/tax-forms/form-14039)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)