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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
involving the temporary or permanent loss of records or the
exercise of judgment or discretion relating to management of
personnel. A decision regarding the proper application of federal
tax law (or other federal or state law) is not a managerial act.
See Regulations section 301.6404-2 for more information.
Ministerial act. The term “ministerial act” means a procedural
or mechanical act that does not involve the exercise of judgment
or discretion and that occurs during the processing of your case
after all prerequisites of the act, such as conferences and review
by supervisors, have taken place. A decision regarding the
proper application of federal tax law (or other federal or state
law) is not a ministerial act. See Regulations section 301.6404-2
for more information.
How To Request an Abatement of Interest
Abatement of interest on a tax. Request an abatement of
interest on a tax by writing “Request for Abatement of Interest
Under Section 6404(e)” at the top of Form 843.
Complete lines 1 through 3. Check the first box on line 5a. On
line 5b, show the dates of any payment of interest or tax liability
for the tax period involved.
On line 7, state:
•
The type of tax involved,
•
When you were first notified by the IRS in writing about the
deficiency or payment,
•
The specific period for which you are requesting abatement of
interest,
•
The circumstances of your case, and
•
The reasons why you believe that failure to abate the interest
would result in grossly unfair treatment.
Multiple tax years or types of tax. File only one Form 843 if
the interest assessment resulted from the IRS's error or delay in
performing a single managerial or ministerial act affecting a tax
assessment for multiple tax years or types of tax (for example,
where 2 or more tax years were under examination). Check the
applicable box(es) on line 3 and provide a detailed explanation
on line 7.
Requesting Abatement or Refund of a Penalty or
Addition to Tax as a Result of Written Advice
The IRS can abate or refund any portion of a penalty or addition
to tax caused by erroneous advice furnished to you in writing by
an officer or employee of the IRS acting in his or her official
capacity.
The IRS will abate the penalty or addition to tax only if:
1. You reasonably relied on the written advice,
2. The written advice was in response to a specific written
request for advice made by you (or your representative who is
allowed to practice before the IRS), and
3. The penalty or addition to tax did not result from your
failure to provide the IRS with adequate or accurate information.
See Regulations section 301.6404-3 for more information.
How To Request an Abatement or Refund of a
Penalty or an Addition to Tax as a Result of
Written Advice
Request an abatement or refund of a penalty or addition to tax
because of erroneous written advice by writing “Request for
Abatement of Penalty or Addition to Tax Under Section 6404(f)”
at the top of Form 843.
Complete lines 1 through 4. Check the second box on line 5a.
On line 5b, enter the date of payment if the penalty or addition to
tax has been paid.
You must attach copies of the following information to Form
843.
1. Your written request for advice.
2. The erroneous written advice you relied on that was
furnished to you by the IRS.
3. The report, if any, of tax adjustments identifying the
penalty or addition to tax and the item(s) relating to the
erroneous advice.
When to file. An abatement of any penalty or addition to tax
as a result of written advice will be allowed only if:
•
You submit the request for abatement within the period
allowed for collection of the penalty or addition to tax, or
•
You paid the penalty or addition to tax within the period
allowed for claiming a credit or refund of such penalty or addition
to tax.
Line 6
Check the appropriate box to show the type of fee or return, if
any, to which your claim or request relates. Check the box
labeled “1040” to indicate other individual income tax returns
(such as Form 1040-SR, Form 1040A, or Form 1040EZ). You
must use Form 843 to request an abatement of the tax reported
on the Form 4720. You cannot use Form 843 and you must use
Form 4720 to request a refund of an overpayment computed on
Form 4720, Part III, line 4.
You can use Form 843 to request a refund or an
abatement of interest, penalties, and additions to tax
that relate to your income tax return. However, you
cannot use Form 843 to request a refund or an abatement of
income tax. If you are an employer, you cannot use it to request
abatement of FICA tax, RRTA tax, or income tax withholding.
Check the box labeled “Other (specify)” if your claim relates
to any of the following.
•
Form 944, Employer's ANNUAL Federal Tax Return. Enter
“944” (or “944-SS”) in the space provided.
•
Form CT-2, Employee Representative's Quarterly Railroad
Tax Return. Enter “CT-2” in the space provided.
•
The branded prescription drug fee. Enter “BPD Fee” in the
space provided.
Line 7
Explain in detail your reasons for filing this claim and show your
computation for the credit, refund, or abatement. If you attach an
additional sheet(s), include your name and SSN, ITIN, or
employer identification number (EIN) on it. Also attach
appropriate supporting evidence. Include a statement that to the
extent of equivalent amounts of underpayment and overpayment
for the period(s) identified and established, the period(s) has
(have) been used only once in a request to obtain the net
interest rate of zero under section 6621(d). See
Requesting Net
Interest Rate of Zero on Overlapping Tax Underpayments and
Overpayments, later, for more information.
Refund of excess social security, Medicare, or RRTA tax. If
you are claiming a refund of excess social security, Medicare, or
RRTA tax withheld by one employer, you must, if possible,
attach a statement from the employer. The statement should
indicate the following.
•
The amount, if any, the employer has repaid or reimbursed
you for excess taxes withheld.
•
The amount, if any, of credit or refund claimed by the
employer or authorized by you to be claimed by the employer.
The employer should include in the statement the fact that it is
made in support of your claim for refund of employee tax paid by
the employer to the IRS.
If you cannot obtain a statement from the employer, you
should attach a statement with the same information to the best
-4-
Instructions for Form 843 (Rev. December 2021)