USTaxPenaltySaverWhen to use this template
- You want to ask in writing and prefer the IRS form to a letter.
- You want a penalty removed, or a penalty you already paid refunded.
- The IRS asked you to put your request in writing after a call.
Form 843, line 8 explanation
Based on Form 843 (Rev. December 2024). At the top of the form, check the Penalty box "Abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law". On line 7, check box c. Paste version A or version B, not both, on line 8, and replace every [bracketed] blank. Sign and date it. For a joint return, both spouses sign.
13 blanks to fill in
Version A — First-Time Abate
Form 843, line 8 — [Your full name], [SSN or ITIN]
I request removal of the [Penalty name, for example failure-to-file] penalty of [Penalty amount] for tax year [Tax year] ([Tax form, for example 1040]), notice [Notice number, for example CP14] dated [Notice date]. I ask for First-Time Abate or any other administrative penalty relief I qualify for (IRM 20.1.1.3.3.2.1). For the three prior tax years, I filed the same type of return (or was not required to) and had no penalties, other than an estimated tax penalty. I have filed all returns currently required, or have an extension. I have paid the tax, or I have an installment agreement and my payments are current.
Version B — Reasonable cause
Form 843, line 8 — [Your full name], [SSN or ITIN]
I request removal of the [Penalty name, for example failure-to-file] penalty of [Penalty amount] for tax year [Tax year] ([Tax form, for example 1040]), notice [Notice number, for example CP14] dated [Notice date], for reasonable cause.
What happened: [What happened], from [Start and end dates].
How it kept me from complying: [How it kept you from filing or paying on time].
What I did to comply: [What you did once you could, and when].
Until this event, I filed and paid on time. Enclosed: [Documents enclosed].
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Open the free toolFilling in Form 843 for a penalty
Based on Form 843 (Rev. December 2024).
- Top of the form: check one box only. For a penalty, check the Penalty box "Abatement or refund of a penalty or addition to tax due to reasonable cause or other reason allowed under the law". For a Trust Fund Recovery Penalty, check the section 6672 box instead. For interest from an IRS error or delay, check the Interest box for section 6404(e)(1).
- Name block (not numbered): your name, SSN, address and daytime phone. For a joint return, enter both spouses' names and SSNs, and both of you sign.
- Lines 1 to 3: the tax period (beginning and ending dates), the amount you want removed or refunded, and, if you are asking for a refund, the dates you paid.
- Lines 4 and 5: the type of tax the penalty relates to (for an individual income tax return, box e "Income") and the return (for Form 1040, box i "1040").
- Line 6: the Internal Revenue Code section of the penalty, for example 6651(a)(1) for failure to file or 6651(a)(2) for failure to pay.
- Line 7: check box c, "Reasonable cause or other reason allowed under the law can be shown." This covers First-Time Abate and reasonable cause.
- Line 8: paste version A or B of the template. If it does not fit, use an extra sheet with your name and SSN or EIN on it.
What to attach
- Signed Form 843Required
Download it from irs.gov. For a joint return, both spouses sign.
- Copy of the IRS noticeRequired
- Extra sheet with your name and SSN or EINOptional
If the explanation does not fit on line 8.
- Supporting documents (version B)Optional
For example, hospital or court records, or a doctor's letter with start and end dates.
Where to send it
If you are answering a notice, mail your request to the return address on that notice.
No notice? Use the IRS address for your state below. It is the address for Form 1040 returns without a payment; business and other returns use different addresses.
Keep a copy of everything you send, and use a mailing method that gives you proof of mailing.
Where to file addresses on irs.gov