IRS Form 843 walkthrough (Claim for Refund & Request for Abatement)

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Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.

Do not use Form 843 to request an abatement of income, estate, or gift taxes.

Do not use Form 843 to request a refund of income tax or Additional Medicare Tax.

Employers cannot use Form 843 to request a refund or 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.

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. Employers cannot use Form 843 to request an abatement of FICA tax, RRTA tax, or income tax withholding.

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.

A refund to an employee of social security or Medicare taxes that were withheld in error, but only if your employer will not adjust the overcollection.

If you are a nonresident alien, see Pub. 519, U.S. Tax Guide for Aliens, 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.

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 written advice provided by the IRS) allowed under the law. (This includes a request for an abatement or refund of the section 6676 penalty for an erroneous claim for refund, where the claim was due to a reasonable cause. The penalty is assessed at 20% of the amount determined to be excessive.)

A refund of the penalty imposed under section 6715 for misuse of dyed fuel.

A refund or abatement of tier 1 RRTA tax for an employee representative.

A refund of a branded prescription drug fee.
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