Instructions For Form 843 - Claim For Refund And Request For Abatement

Department of the Treasury

Instructions for Form 843

Internal Revenue Service

(Rev. November 2005)

Claim for Refund and Request for Abatement

Section references are to the Internal Revenue Code.

2290. See Form 720X, Amended

Revenue Code (IRC) section.

General Instructions

Quarterly Federal Excise Tax Return;

Generally, you can find the IRC section

Form 4136, Credit for Federal Tax Paid

on the Notice of Assessment you

Purpose of Form

on Fuels; Form 8849, Claim for Refund

receive from the service center.

of Excise Taxes; Schedule C (Form

Excess tier 2 RRTA tax. Complete

Use Form 843 to file a claim for refund

720), Quarterly Federal Excise Tax

lines 1 and 2. On line 3a, check the box

of certain overpaid taxes, interest,

Return; Pub. 378, Fuel Tax Credits and

for “Employment” tax. Skip lines 3b, 4a,

penalties, and additions to tax.

Refunds; and Pub. 510, Excise Taxes,

and 4b. In the space for line 5, identify

Use Form 843 to request the

for information on the appropriate forms

the claim as “Excess Tier 2 RRTA” and

following.

to use to claim the various excise tax

show your computation of the refund.

•

A refund of employment taxes when

refunds.

You must also attach copies of your

•

you reported and paid more federal

A refund of the required payment

Forms W-2 for the year to Form 843.

income tax on your employment tax

under section 7519. Instead, file Form

See the worksheet in Pub. 505, Tax

return than you actually withheld from

8752, Required Payment or Refund

Withholding and Estimated Tax, to help

an employee.

Under Section 7519.

•

you figure the excess amount.

A refund of excess tier 2 RRTA tax

Line 3b. Check the appropriate box to

Who May File

when you had more than one railroad

show the type of return, if any, that you

employer for the year and your total tier

You may file Form 843 or your agent

filed.

2 RRTA tax withheld or paid for the

may file it for you. If your agent files,

year was more than the tier 2 limit. See

You must attach Form 941c,

the original or a copy of Form 2848,

the instructions for line 3a.

Supporting Statement To

•

Power of Attorney and Declaration of

A refund of social security or

Correct Information, or an

Representative, must be attached. You

CAUTION

Medicare taxes that were withheld in

equivalent statement, if you are

must sign Form 2848 and authorize the

error. If you are a nonresident alien

claiming a refund of taxes reported on

representative to act on your behalf for

student, see Pub. 519 for specific

Form 941, 941-M, 941-SS, 943, or 945.

the purposes of the request. See the

instructions.

•

Instructions for Form 2848 for more

A refund under section 6715 for

Line 4

information.

misuse of dyed fuel.

•

Abatement or refund of interest or

If you are filing as a legal

Requesting Abatement or

penalties under section 6404(e) or

representative for a decedent whose

Refund of Interest Under

6404(f) relating to excise taxes.

return you filed, attach to Form 843 a

•

Abatement of an overassessment

statement that you filed the return and

Section 6404(e)

(or the unpaid portion of an

you are still acting as the

Section 6404(e) gives the IRS the

overassessment) if more than the

representative. If you did not file the

authority to abate interest when the

correct amount of tax (except income,

decedent’s return, attach certified

additional interest is attributable to IRS

estate, and gift tax), interest, additions

copies of letters testamentary, letters of

errors or delays.

to tax, or penalties have been

administration, or similar evidence to

assessed.

show your authority. File Form 1310,

Section 6404(e) applies only if there

was an unreasonable error or delay in

Statement of Person Claiming Refund

Generally, you must file a separate

Due a Deceased Taxpayer, with Form

performing a managerial or ministerial

Form 843 for each tax period and each

843 if you are the legal representative

act (defined below and on page 2). The

type of tax. Exceptions are provided for

of a decedent.

taxpayer cannot have caused any

certain claims in the line 4 instructions

significant aspect of the error or delay.

beginning on this page.

In addition, section 6404(e) relates only

Do not use Form 843 when you

to taxes for which a notice of deficiency

Specific Instructions

should use a different tax form. For

is required by section 6212(a). This

example, do not file Form 843 to

includes income taxes,

SSN or ITIN. Enter your social security

request:

generation-skipping transfer taxes,

number (SSN) or IRS individual

•

estate and gift taxes, and certain excise

A refund or abatement of your

taxpayer identification number (ITIN). If

taxes imposed by IRC chapter 41, 42,

income tax. Individuals must use Form

you are filing Form 843 relating to a

43, or 44. Section 6404(e) does not

1040X, Amended U.S. Individual

joint return, enter the SSNs or ITINs for

allow abatement of interest for

Income Tax Return. Corporations that

both you and your spouse.

employment taxes or other excise

filed Form 1120 or 1120-A must use

taxes. See Pub. 556, Examination of

Form 1120X, Amended U.S.

Line 3

Returns, Appeal Rights, and Claims of

Corporation Income Tax Return. Other

Refund, for more information.

income tax filers should file a claim on

Line 3a. Check the appropriate box to

the appropriate amended tax return.

show the type of tax, penalty, or

Managerial act. The term “managerial

•

A refund of excess tier 1 RRTA tax.

addition to tax. If you are filing a claim

act” means an administrative act that

Instead, use Form 1040 or 1040A.

for refund or request for abatement of

occurs during the processing of your

•

A refund relating to excise taxes

an assessed penalty, check the box

case involving the temporary or

reported on Forms 11-C, 720, 730, or

and enter the applicable Internal

permanent loss of records or the

Cat. No. 11200I

Instructions For Form 843 - Claim For Refund And Request For Abatement - 2005

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