Had a good reason for being late? Ask the IRS to remove the penalty

Something outside your control kept you from filing or paying on time, and now there is a penalty. Reasonable cause penalty abatement removes it when you show what happened, with dates and proof. You can write the request yourself below, or have a licensed tax pro make it for you.

4 reasons
The IRS lists four kinds: disaster, records you could not get, death or serious illness, and system problems.

a reason outside that list, such as relying on a preparer, needs other facts behind it.

match your reason to one of the four before you write a word.
Dates
The IRS asks when the problem started, when it ended, and when you filed or paid.

a request without dates reads as a story, not a cause.

write the three dates first, then attach the papers that show them.

Reasons that work

The IRS reasonable cause page gives these examples for late filing and late payment:

Fires, natural disasters or civil disturbances.
Not being able to get your records.
Death, serious illness or an absence you could not avoid, for you or your close family.
System problems that held up an e-filed return or an electronic payment.

Wendell was in the hospital from March 2 to May 10, 2025, and missed the April 15 due date. He filed on May 23. That is the shape of a strong request: a cause, dates, and quick action after.

For a business, the reason has to apply to the person with the authority to file or pay. A bookkeeper's illness may not count if the owner could have filed.

Reasons that don't

The same IRS page names four reasons that usually fail when they stand alone:

Relying on a tax preparer. You are still expected to check that the return went in.
Not knowing the rule. Deadlines and amounts are your job to find out.
A mistake or oversight. Forgetting is not enough unless other facts show you tried.
Not having the money. The IRS may look at other facts that show you tried to comply.

If one of these is your real reason, the first-time removal rule may fit better. It needs no reason at all.

Since summer 2026: the IRS removes late filing and late payment penalties on its own for people with 3 clean years, starting with 2025 returns. The IRS news release of July 8, 2026 says that people who do not qualify can still ask for reasonable cause.

Proof to include

Send copies, never originals. The IRS asks for papers like these:

Hospital or court records, or a doctor's letter, with the start and end dates.
Papers showing the disaster or the event.
Copies of letters you sent and replies you got.
Receipts or forms that show when you tried to file or pay.

Wendell sends his hospital discharge papers with both dates on them. He also sends the e-file receipt dated May 23.

How to write the letter

The IRS asks you to cover what happened and when. Then say how it stopped you, and what you did to file or pay. Keep it to one page.

Re: Request to remove the late filing penalty, tax year 2024 I ask you to remove the late filing penalty for tax year 2024. I was in the hospital from March 2 to May 10, 2025, with pneumonia. My return was due April 15, 2025, while I was still there. I filed on May 23, 2025, 13 days after I came home. Copies of my discharge papers and the e-file receipt are attached. Signed: Wendell ______ Date: ________

The same letter goes behind Form 843, or you read it out on the phone.

Build yours

Pick your reason and type the dates in step 2. The official Form 843 fills in as you go, with the cover letter.

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

Step 1. Which penalty, which year

Penalty on the notice

Tax year Four digits, from the notice

Penalty amount, in dollars The penalty line on the notice

Notice number Top right corner, such as CP14

Step 2. Why it should come off

Your reason What happened, with dates Skip this for the first-time reason

Step 3. Name and address, as on the return

Your name

Spouse's name Only for a joint return

Street address

Apt. or suite

City

State Two letters

ZIP code

Daytime phone Optional, for the IRS

The form has a box for your Social Security number. Leave it to write by hand after you print. We never ask for it.

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).

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)
7	Box c
8	Your explanation, filled in, plus "See attached letter"

Odette Brandt Re: Request to remove a penalty, tax year 2024, notice CP14 To the Internal Revenue Service: I ask you to remove the late filing (failure to file) penalty of $800 for tax year 2024, charged under Internal Revenue Code section 6651(a)(1). I could not file on time because of serious illness or a stay in the hospital. Say what happened, the dates it started and ended, and what you did as soon as you could. Copies of the papers that show these dates are attached. Please also remove the interest charged on this penalty. Thank you. Signed: ______________________ Date: ____________

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.

Call 833-859-3657 Have a pro file it

The PDF is filled inside your browser from the official IRS file. Nothing you type here is sent to us or stored.

To see what the penalty costs before you ask, use the calculator. Not sure which kind of relief fits? Start at IRS penalty removal.

Frequently asked questions

What is a good reasonable cause for penalty abatement?

One that was outside your control and stopped you from filing or paying, even though you were careful. A hospital stay, a death in the family and a house fire are the clearest examples.

What is an example of a reasonable cause?

Wendell was in the hospital from March 2 to May 10, 2025, and his return was due April 15. His hospital papers show the dates, and he filed within two weeks of getting home.

Is not having the money a reasonable cause?

Not by itself. The IRS says lack of funds alone does not qualify, though other facts that show you tried can. A payment plan lowers the late payment penalty instead.

Can I use reasonable cause for the estimated tax penalty?

Generally no. That penalty has its own waiver for disasters, retirement after 62, or a disability. See the estimated tax penalty page.

Should I call or write?

Call first. The IRS can approve some requests on the phone. If it can't, it tells you to send Form 843 with your letter and proof.

Sources

Penalty relief for reasonable cause, irs.gov, checked October 2026.
Instructions for Form 843, irs.gov, checked October 2026.

What to do now

Talk it through by phone

You had a real reason for being late, and the penalty notice is in your hand. A licensed tax professional can match your reason to the IRS list, gather the right proof and ask for the removal, by phone first. Call now with the notice and the dates of what happened.

Call 833-859-3657

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. A request that names the wrong rule or misses a year can be turned down, so a licensed tax professional checks it first. Send the penalty, the tax year and a word about what happened.