IRS penalty notice? Form 843 asks the IRS to remove it, line by line

Got a CP14 or penalty notice? Interest grows daily until the penalty is removed or paid. Already paid? A refund claim generally closes 3 years after filing or 2 years after paying, whichever is later.

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A licensed tax pro walks through Form 843 line by line, 24/7, and the review is free.

• 3 years

  First-time removal needs no penalties in the 3 tax years before. An estimated tax penalty does not count. Your returns must be filed and the tax paid or on a plan.

  So if your record fits and this year's return is now filed, the IRS does not ask you for proof.

  Next: Pick "First time" in step 2, or review it with a tax pro.

• 1 form

  The IRS wants one Form 843 for each tax period.

  So two late years means two forms and two letters.

  Next: 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.

  So a mailed request can take a long while, and interest on unpaid tax keeps growing daily.

  Next: Call a licensed tax pro first to review the request.

Fill in your Form 843

Answer one question at a time. The official IRS PDF fills in as you go, and you download it, sign it and mail it.

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.

1. 1
   The tax period, as a start and end date. For 2024, write 01/01/2024 and 12/31/2024. One form covers one period.
2. 2
   The dollar amount you want taken off. Copy the penalty amount from the notice.
3. 3
   Only if you already paid the penalty and want it back. List the date of each payment.
4. 4
   The kind of tax the penalty is tied to. For a personal return, check e, Income.
5. 5
   The return. For a Form 1040, check i.
6. 6
   The code section printed on the notice. Late filing is 6651(a)(1). Late payment is 6651(a)(2).
7. 7
   Your reason. Box c covers both first-time removal and a good reason, such as illness.
8. 8
   Your 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 numeric example

A 2024 return filed on August 14, 2025 was four months late, with $4,000 paid that day. The CP14 notice showed a $720 late filing penalty and an $80 late payment penalty. The 2021, 2022 and 2023 returns were filed and paid on time.

The 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.

Review the request first

Call a licensed tax pro if this is your first penalty in years. The IRS penalty relief page says some requests are approved over the phone.

Our tax pro can often ask the IRS by phone. Form 843 is the written route: use it when the IRS phone request was refused, 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.

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.

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.