How to Use IRS Form 843 for Penalty Abatement

So, you’ve decided to request penalty relief. The form you’ll need? IRS Form 843. But it’s more than just filling in blanks—how you complete it can make or break your case.

What Is IRS Form 843?

It’s used to request abatement or refund of penalties, interest, or certain fees. You’ll submit it along with your reasonable cause letter and supporting documents.

How to Complete It Step-by-Step

1. Section 1 – Your name, contact info, tax period

2. Section 3 & 4 – Type of penalty and explanation

3. Attach Reasonable Cause Letter – This does the heavy lifting

4. Mail to the Correct IRS Address – Varies by your location and issue

Best Practices

• Be specific: “Failure-to-file penalty for 2022 Form 1120S”

• Don’t ask for a refund on amounts you haven’t paid

• Double-check tax periods and SSN/EIN

• Keep a copy and send via certified mail

When Not to Use Form 843

• For amending returns

• If you’re still waiting on the IRS to process a response

• If you qualify for FTA (use phone or letter first)

Call to Action

Need a walkthrough? Get our Form 843 Guide & Checklist or schedule a Done-for-You penalty relief submission with our team.