Form 843, Claim for Refund and Request for Abatement

Form 843, Claim for Refund and Request for Abatement, is an IRS document used to request a refund or abatement of certain taxes, interest, penalties, fees, and additions to tax. Key points include:

1. Used for various tax-related issues, including:

   – Refunds of certain taxes (e.g., excise taxes)

   – Abatement of interest or penalties

   – Refund of penalties that are not related to income taxes

2. Not used for income tax refunds (use Form 1040X instead)

3. Requires detailed information:

   – Taxpayer identification

   – Tax period involved

   – Type of tax or penalty

   – Explanation for the claim

4. Must be filed within specific time limits

5. Can be used by individuals, businesses, and other entities

6. May require supporting documentation

Filing Form 843 correctly is crucial for a successful claim. It’s important to provide a clear, concise explanation of why you believe you’re entitled to a refund or abatement. Consider seeking professional tax advice for complex cases to ensure proper completion and submission of the form.