IRS Form 843 walkthrough (Claim for Refund & Request for Abatement)
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Use Form 843 to claim a refund or request an abatement of certain taxes, interest, penalties, fees, and additions to tax.
Do not use Form 843 to request an abatement of income, estate, or gift taxes.
Do not use Form 843 to request a refund of income tax or Additional Medicare Tax.
Employers cannot use Form 843 to request a refund or abatement of Federal Insurance Contributions Act (FICA) tax, Railroad Retirement Tax Act (RRTA) tax, or income tax withholding.
Also, do not use Form 843 to amend a previously filed income or employment tax return. Do not use Form 843 to claim a refund of agreement fees, offer-in-compromise fees, or lien fees.
Use Form 843 to claim or request the following:
A refund of tax, other than a tax for which a different form must be used.
An abatement of tax, other than income, estate, or gift tax. Employers cannot use Form 843 to request an abatement of FICA tax, RRTA tax, or income tax withholding.
A refund to an employee of excess social security, Medicare, or RRTA tax withheld by any one employer, but only if your employer will not adjust the overcollection.
A refund to an employee of social security or Medicare taxes that were withheld in error, but only if your employer will not adjust the overcollection.
If you are a nonresident alien, see Pub. 519, U.S. Tax Guide for Aliens, for specific instructions.
A refund of excess tier 2 RRTA tax when you had more than one railroad employer for the year and your total tier 2 RRTA tax withheld or paid for the year was more than the tier 2 limit.
A refund or abatement of interest, penalties, or additions to tax, caused by certain IRS errors or delays, or certain erroneous written advice from the IRS.
A refund or abatement of a penalty or addition to tax due to reasonable cause or other reason (other than erroneous written advice provided by the IRS) allowed under the law. (This includes a request for an abatement or refund of the section 6676 penalty for an erroneous claim for refund, where the claim was due to a reasonable cause. The penalty is assessed at 20% of the amount determined to be excessive.)
A refund of the penalty imposed under section 6715 for misuse of dyed fuel.
A refund or abatement of tier 1 RRTA tax for an employee representative.
A refund of a branded prescription drug fee.
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I got a 6651 Failure to File. I am an American living abroad. My taxes aren’t due until June 15. I filed and paid 2 days earlier. Now I have to deal with this. This is so frustrating. Since I have never had any issues with the IRS hopefully I can get this fine and penalties removed. To mail this form from Europe to the USA is already going to be expensive 😭😭😭 I'm just a single, old lady 🙃 Thanks for the video 👍
very good infromation
To request a refund for overwithholding Social Security tax, is that considered an "Employment" tax on line 3, or "Income"?
That would be an employment tax.
Thanks! @@teachmepersonalfinance2169
Let's say you have two two penalty codes you are requesting abatement for, do you need to fill out two separate 843 forms?
According to the form instructions: Generally, you must file a separate Form 843 for each tax period or fee year or type of tax or fee.
However, the instructions also provide for the following exception to that guidance:
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).
Thank you very much !!
If Im completing this form for my business, should I still put my husband, social security? We file personal taxes together but he is not part of my bussiness
If you're filing on behalf of a business that your husband is not involved in, then you would sign as the business owner, and your husband's signature is not required.
@@teachmepersonalfinance2169 very helpful thanks
You didn't adequately describe how you found the IRC value for box 4. IRS instructions say to get it off the notice, but nothing on the notice is labeled "IRC" or "Internal Revenue Code." Frustrating! We got to hear you say "we're going to enter the code for failure to file penalty" but we have no idea where you got that. Or where on the notice that code is. I'm so tired of ambiguous instructions regarding taxes. Also, for box 2, do you included the entire amount, or exclude interest? These are the details people are looking for. Update: I found the IRC on page 4 of my CP14 notice. Pages 2 thru 4 appeared to be boilerplate rights and responsibilities and how to pay in installments. But turns out page 4 has more specifics about the penalty, including IRC. That might be worth mentioning in the video since the notices are printed 2-sided and that last back page is easy to miss.
Also, for Box 3 -- if the penalty was related to a 1099-NEC part of the 1040 filing, does one check "employment" in box 3, or is it still "income". One might think "employment" since the original tax owed is self-employment tax. Or do you only check "employment" if the penalty is related to actual employers of other people. The IRS instructions don't help. I'm not sure which box to check. They should rename the IRS to IRS-OA (Office of Ambiguity).
Good point. Next time I update the video, I'll see if I can include a copy of the CP14 notice.
As for Box 3, you could make an argument about self-employment tax, but it likely would be under 'income.' If you think that there is an aspect for self-employment tax, you could check both income and employment.
@@teachmepersonalfinance2169 yes but where did you find the code?!
@@sohuis3606 The Internal Revenue Code section should be in your notice. Below is a link to a video on how to read and understand your CP14 notice. You should be able to see where the code section should be in your notice in this video:
th-cam.com/video/u5mPAC4AwIc/w-d-xo.html
I’m sending in a 843 form on behalf of my business taxes being filed late. They’re charging me a lot in late penalties. I have gone through everything and am providing all proof with my 843. What address should I make it out to? Any advice on how to make out the heading on the envelope?
If you're responding to a tax notice, then you should send your abatement form to the IRS office indicated in the notice. Otherwise, you likely should send Form 843 to the office where you would normally file your tax return (which you can file in the instructions for your particular tax return).
I called then today for the same reason and they game a fax number, and a mail address call them they will help you with that.
you the man !
If this is for your SEP IRA (990T filing)- do you use just your social security number or both yours and your wife's?
In the form instructions, there is no reference to IRS Form 990-T. Although I don't know a lot about your particular tax situation, it seems that it would be a pretty safe decision to put your wife's SSN in the spouse's Social Security number field at the top of the form.
I am an internation student living in states and want to request a refund for Social Security and Medicare tax from an employer during my OPT, what would be the original return in Line 6 would be 1040 or 941?
Your original return probably is Form 1040.
You might be able to get a refund for *excess* Social Security and Medicare tax that might have been withheld. However, you probably won't get too far if you're expecting a refund of Social Security and Medicare that were not in excess.
If Im completing this form for my bussiness should I put the name of tbe bussiness in NAME? Or just my name?
You would use the business' name. You would enter your name and sign the form as a corporate officer (owner, president, etc.).
Can this be used if you're due a refund for 2019 but missed the 7/17/2023 deadline?
Probably not. According to the IRS, generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. If you do not file a claim within this period, you may no longer be entitled to a credit or a refund.
If you qualify for an exception based on your circumstances, you might find more information in IRS Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund: www.irs.gov/pub/irs-pdf/p556.pdf
Hi I submitted this form 3 months ago, and now when I tried contacting them to ask about the refund, I was told they don’t have the form on their file(lost I am assuming) is there anything I can do about this or just resubmit the form?
I'm not sure that I would try to fight uphill on this, although you can possibly ask the Taxpayer Advocate Service (TAS) to help. I would resubmit the form, and consider asking for TAS assistance. You can do this either through the TAS website or by filing IRS Form 911, Request for Taxpayer Advocate Service Assistance. Below are links to an article and video that can walk you through this form.
IRS Form 911, Request for Taxpayer Advocate Service Assistance
Article: www.teachmepersonalfinance.com/irs-form-911-instructions/
Video: th-cam.com/video/lQ7ULmVQjUA/w-d-xo.html
Can you help me fill this out to get my refund for my overpayment of social security taxes?
I cannot.
However, I would check the following page to make sure this is the correct action (if you overpaid because of two employers, then you would have to report this on your tax return, not on Form 843): www.irs.gov/taxtopics/tc608
You should first approach your employer about correcting this. If they will not correct this, then you'll need to ask for a statement. If they won't give you a statement, then you should attach a statement of your own.
If you'd rather pay someone to do this for you, I can put you in touch with one or two tax professionals who can help you for a fee.
@@teachmepersonalfinance2169please do so
How to track the process of the form I have e mailed it lole 5 month
Unfortunately, there's not really much information about how to track this form specifically. My suggestion would be to contact the IRS and see if they've got it in their system. If not, you should ask them what your next steps look like, or who you can talk to.
My tax professional dragged out getting my tax return for 2022 finished. I have used him for over ten years. I called and verified they had received all my information and was assured yes they did. Many many email and phone calls documented with him saying “ I will have it done Saturday. Then nothing. At one point he said “ the problem over here is people keep quitting”. Anyway I just received them and penalties he calculated are over 10k. He did say he had prostate cancer and was behind During the process I did receive a notice from the IRS and made some estimated payments to the IRS. I now plan on using this form and process. This is not the normal reason, however it was not my fault. What are the chances of getting an abatement approved?
On line 4 accuracy penalty code ?
You would need to know the Internal Revenue Code section that applies to your particular penalty.
According to the form instructions: If you are requesting a refund or abatement of an assessed penalty, enter the applicable Internal Revenue Code section. Generally, you can find the Code section on the Notice of Assessment you received from the IRS.
So, if you're filing this in response to a notice, you should use the code section outlined on the notice. If not, you might need to do a little digging, based on the type of penalty you're requesting abatement for.
Here is a link to the IRS penalties main page. You can click the link to the appropriate penalty (or penalties), and the code section should be at the bottom of that particular page under Law and Regulations: www.irs.gov/payments/penalties
Hello, I am from Sri Lanka. I am selling on Amazon website. I paid too much tax in the last 3 years because I didn't have a personal TIN number. But now I have a personal TIN number so I need to request a refund. I kindly request you to guide me how to do that.
If you have not filed an income tax return for the prior 3 years, then you would need to file a tax return for each of those three years. That would help indicate how much of a refund you're entitled to.
If you have filed tax returns, then you should probably talk to a tax professional about whether or not the IRS owes you a refund. Unfortunately, I cannot help in this regard, although I could refer you to someone who might be able to.
If you'd like me to refer you to someone, please send me your email address and I'll put you in touch with someone who can help you out.
nice
Where I mail the form?
The form instructions have different directions based upon your situation. If you're filing to have penalties removed, you'll likely need to send the form to the service center where you would be required to a file a current year tax return for the tax to which your claim or request relates.
If this is for a Form 1040, then you might find the appropriate address (based on where you live) here: www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
If there's another reason you're filing, let me know and I'll research further.