Form 843 (Claim for Refund and Request for Abatement)
The written route to penalty relief, and to disputing interest caused by an IRS error or delay. One form, several unrelated uses.
Full Definition
The IRS describes Form 843 in one sentence: "Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax."
It appears at three different points in the collection material on this site, and they are not variations on one thing.
Penalty relief. The IRS states that administrative relief and reasonable cause relief can be requested by telephone using the number on the notice, or in writing by signed statement or Form 843 to the address in the form instructions.
Interest disputes. The IRS states it may reduce interest only where it was applied because of an unreasonable error or delay by an IRS officer or employee, and that Form 843 or a signed letter is how that is raised.
Refund claims. The form's primary description is a claim for refund, which is a separate use again.
For administrative penalty relief the IRS states you do not need to name the relief sought or supply documents — it says it will review your account information to see whether you meet the requirements.
What to do next
If the request is for administrative penalty relief, calling the number on the notice is the faster route and the IRS states you do not need to specify the relief or attach documents. Form 843 is for a written record, for reasonable cause with documentation, and for interest disputes.
Sources
- About Form 843, Claim for Refund and Request for Abatement — Internal Revenue Service, retrieved 2026-08-21
- Penalty relief — Internal Revenue Service, retrieved 2026-08-21
Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.