Fill in Form 843 in 5 minutes
You have an IRS notice with a penalty on it, and you want it off. Form 843 is the paper request to remove it: fill in the official IRS PDF here in three steps, then check, sign and mail it. If you would rather someone else asks, call a licensed tax pro.
- 1Your penaltyType, year and amount from the notice.
- 2Your reasonFirst-time, illness, disaster and more.
- 3Your nameThen download the filled PDF.
- 3 years
First-time removal looks at the 3 tax years before the late one: the same return filed on time, with no penalties.
if your record fits and this year's return is now filed, the IRS does not ask you for proof.
pick "First time" in step 2, or ask on the phone.
- 1 form
The IRS wants one Form 843 for each tax period.
two late years means two forms and two letters.
fill in one, download it, then change the year and fill in the next.
- No set time
The IRS publishes no processing time for Form 843.
a mailed request can take a long while, and interest on unpaid tax keeps growing daily.
try the phone first and mail the form if the call does not settle it.
Fill in your Form 843
Answer three short steps. The official IRS PDF fills in as you go, and you download it, sign it and mail it.
The boxes start with example answers for a made-up person. Change them to yours.
- 1 Your penalty
- 2 Your reason
- 3 Your name and address
Example Example: Form 843 for Odette Brandt, a made-up person
Line 2 asks the IRS to remove $800 for tax year 2024, under section 6651(a)(1) and 6651(a)(2).
Download the example Form 843 (PDF)
Before you mail it: open the PDF, check every line, write your Social Security number by hand, then sign and date page 2.
See every line and the cover letter
| Line | What it says |
|---|---|
| Top box | Checked: abatement or refund of a penalty due to reasonable cause or other reason allowed under the law |
| Name | Odette Brandt (and your spouse, if the penalty is on a joint return) |
| SSN or EIN | Left blank. You write it by hand after printing. |
| 1 | Tax period: 01/01/2024 to 12/31/2024 |
| 2 | Amount to be abated: $800 |
| 3 | Blank, unless you already paid the penalty and want it back. Then list each payment date. |
| 4 | Box e Income |
| 5 | Box i 1040 |
| 6 | Internal Revenue Code section 6651(a)(1) and 6651(a)(2) |
| 7 | Box c |
| 8 | Your explanation, filled in, plus "See attached letter" |
The example Form 843 asks the IRS to remove $800 for tax year 2024. Before you mail yours, a licensed tax professional can check whether the IRS will remove the penalty by phone instead. Call now and hear the fee before you agree to anything.
The PDF is filled inside your browser from the official IRS file. Nothing you type here is sent to us or stored.
Each line, in plain words
The IRS Form 843 instructions explain each line. Before line 1, check one box at the top. For a penalty, pick the box that ends "reason allowed under the law." Then write your name, Social Security number and address.
- 1The tax period, as a start and end date. For 2024, write 01/01/2024 and 12/31/2024. One form covers one period.
- 2The dollar amount you want taken off. Copy the penalty amount from the notice.
- 3Only if you already paid the penalty and want it back. List the date of each payment.
- 4The kind of tax the penalty is tied to. For a personal return, check e, Income.
- 5The return. For a Form 1040, check i.
- 6The code section printed on the notice. Late filing is 6651(a)(1). Late payment is 6651(a)(2).
- 7Your reason. Box c covers both first-time removal and a good reason, such as illness.
- 8Your explanation in your own words, with dates. Attach a letter and copies of proof if you need more room.
Sign and date page 2. If the penalty is on a joint return, you and your spouse both sign.
Already paid the penalty and want it back? The Form 843 instructions say you generally must claim within 3 years from the date you filed the return, or 2 years from the date you paid, whichever is later. A return filed on August 14, 2025 and paid that day gives you until August 14, 2028. A later payment can give a later date, so check both before you fill in line 3.
A filled-in example
Odette Brandt filed her 2024 return on August 14, 2025, four months late, and paid the $4,000 she owed that day. Her CP14 notice showed a $720 late filing penalty and an $80 late payment penalty. She had filed and paid on time for 2021, 2022 and 2023.
| Line | What Odette wrote |
|---|---|
| Top box | Abatement or refund of a penalty due to reasonable cause or other reason allowed under the law |
| 1 | 01/01/2024 to 12/31/2024 |
| 2 | $800 |
| 3 | Blank (she has not paid the penalty) |
| 4 | e, Income |
| 5 | i, 1040 |
| 6 | 6651(a)(1) and 6651(a)(2) |
| 7 | c, reasonable cause or other reason allowed under the law |
| 8 | "I filed and paid on time for 2021 to 2023. Please remove this penalty under First Time Abate. See attached letter." |
Her request is short because first-time removal does not need proof. The IRS checks its own records for the 3 earlier years. A reasonable cause request is longer, because the letter has to show what happened and when.
Call first, or mail the form
Call first if this is your first penalty in years. The IRS penalty relief page says some requests are approved over the phone, and the agent tells you on the call.
Use the form when the call did not work, when you cannot get through, or when your reason needs papers. A hospital stay, a death in the family or a fire are examples. A letter with dates and copies makes that case better than a phone call can.
Since summer 2026: the IRS is moving First Time Abate to an automatic version called Automatic Exemption from Penalty, starting with 2025 returns. Its administrative relief page says this. If a penalty notice still arrives and you had 3 clean years, you can still ask.
Where to mail it
The IRS mailing table for Form 843 has one rule that covers almost everyone. If the form answers a notice, mail it to the address on that notice.
| Your situation | Mail it to |
|---|---|
| You got a notice about the penalty | The return address on the notice |
| No notice, a penalty or any other reason | The service center where you would file this year's return |
| Estate or gift tax refund (Form 706 or 709) | IRS, Attn: E&G, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915 |
Send it by certified mail and keep the receipt. Keep a copy of every page you send, too.
How long the IRS takes
The IRS does not publish a set time for Form 843. Its processing status page lists other paper forms it is still working through, which shows how slow its mail can be.
A phone request is the fast way, because the IRS can approve some requests during the call. Interest on unpaid tax keeps adding up daily while you wait, so pay the tax itself if you can.
Other uses of Form 843
The same form covers a short list of other requests, all set out in the IRS instructions.
- Getting back certain taxes, interest, fees and additions to tax, other than income, estate and gift tax. See the purpose of the form.
- Getting back Social Security, Medicare or railroad (RRTA) tax withheld above the limit, when your employer will not fix it. The rules are in the special situations section.
- Interest charged because the IRS made an error or was slow, under section 6404(e). The instructions list what to include.
Two common cases use a different form. An income tax refund needs an amended return, Form 1040-X. An employer fixing payroll tax uses Form 941-X.
Frequently asked questions
What is Form 843 used for?
Mostly to ask the IRS to take off a penalty, interest or a fee. People also use it to get back Social Security tax an employer took by mistake and will not fix. It is not for income tax refunds.
How long does the IRS take to process Form 843?
The IRS posts no fixed time for it, and its paper mail runs slow. Some phone requests are approved during the call itself, though the IRS warns of long hold times.
Can I file Form 843 electronically?
No. You mail the completed paper form. A tax professional can ask for penalty relief for you by phone instead, which is often faster than the mail.
How do I fill out Form 843 for first-time abatement?
Check the reasonable cause box at the top, fill lines 1, 2, 4, 5 and 6, check box c on line 7, and on line 8 say you were on time the three years before. The Form 843 filler does every line for you.
Where do I mail Form 843?
To the return address on the notice that shows the penalty. With no notice, mail it to the service center where you would file this year's return.
Do I need a separate Form 843 for each year?
Yes. The instructions ask for one form for each tax period. Two late years means two forms, each with its own letter.
Sources
- Instructions for Form 843 (12/2024), irs.gov, checked October 2026.
- Form 843 PDF, irs.gov, checked October 2026.
- Where to file Form 843, irs.gov, checked October 2026.
- Penalty relief, irs.gov, checked October 2026.
- Administrative penalty relief, irs.gov, checked October 2026.
- Processing status for tax forms, irs.gov, checked October 2026.
What to do now
Talk it through by phone
You are holding a notice with a penalty you want removed, and you can mail Form 843 yourself. A licensed tax professional can make the request for you instead, by phone first, and check whether first-time removal fits before you mail anything. Call now and have the notice in front of you.
A licensed tax professional answers during business hours. The call costs nothing, and you are not signing up for anything. Form 843 Help is a private service, not the IRS, and your details go to one tax professional only.
- You call during business hours and say which penalty and tax year you are looking at.
- A licensed tax professional reads your notice with you and checks first-time removal and reasonable cause.
- You hear the options and the fee for filing before you agree to anything.
Or send the details about your penalty
You would rather write than call about your penalty for . A request that names the wrong rule or misses a year can be turned down, so a licensed tax professional checks it first. Tell us which penalty and which tax year the notice is about.