Form 843 - The Tool You’ve Probably Never Used

Introduction

Most people pay what the IRS demands because they don’t know there’s another way. Penalties stack, interest compounds, and taxpayers feel cornered. But buried in the code is a weapon almost no one uses: Form 843, Claim for Refund and Request for Abatement.

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What Form 843 Is

Form 843 is the IRS’s own way of letting you ask for relief from penalties, fees, and certain interest charges. It’s not flashy, it’s not widely advertised, and many CPAs don’t even bring it up. Why? Because it requires initiative, and it demands you make your case.

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When to Use It

• Penalty Abatement: Late filing, late payment, or failure-to-deposit penalties can sometimes be waived.

• Erroneous Fees: If the IRS hit you with i interest on something that wasn’t your fault (like their delay), Form 843 is your path to correction.

• Excess Social Security or Medicare Taxes: Overpayment scenarios can also be claimed through this form.

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How to File It

1. Download Form 843 directly from the IRS website.

2. Fill out personal info just like any other return.

3. Explain your case in plain English. Be specific, provide dates, attach supporting documents.

4. Mail it to the address tied to your situation ( penalties, interest, or refund).

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Why It’s Overlooked

Because it’s not automatic. The IRS doesn’t tell you: “Hey, you might not need to pay this.” Instead, they rely on compliance. Most people pay, never question, and move on. That’s why the few who use Form 843 stand out — they know the rules of the game.

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The Real Advantage

Form 843 isn’t about trickery. It’s about leverage. If you were hit unfairly or circumstances beyond your control caused the penalty, this form is your appeal. It’s legal, it’s recognized, and it works — but only if you know it exists.

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Closing

If you’re paying penalties blindly, you’re volunteering money the IRS didn’t fully earn. Form 843 is your chance to stop the bleeding. Don’t ignore it. Use it.