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Department of the Treasury

Instructions for Form 843

Internal Revenue Service

(Rev. November 2002)

Claim for Refund and Request for Abatement

Section references are to the Internal Revenue Code.

Refunds; and Pub. 510, Excise Taxes,

for refund or request for abatement of

General Instructions

for information on the appropriate forms

an assessed penalty, check the box

to use to claim the various excise tax

and enter the applicable Internal

Purpose of Form

refunds. However, use Form 843 to

Revenue Code (IRC) section.

request refund of the penalty under

Generally, you can find the IRC section

Use Form 843 to file a claim for refund

section 6715 for misuse of dyed fuel

on the Notice of Assessment you

of certain overpaid taxes, interest,

and to request abatement or refund of

receive from the service center.

penalties, and additions to tax. For

interest or penalties under section

Excess tier 2 RRTA tax. Complete

example, if on your employment tax

6404(e) or 6404(f) relating to excise

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

return you reported and paid more

taxes.

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

Federal income tax than you actually

•

A refund of the required payment

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

withheld from an employee, use this

under section 7519. Instead, file Form

the claim as “Excess Tier 2 RRTA” and

form to claim a refund. Also, use Form

8752, Required Payment or Refund

show your computation of the refund.

843 to claim a refund of excess tier 2

Under Section 7519.

You must also attach copies of your

RRTA tax withheld and to request a

Forms W-2 for the year to Form 843.

refund under section 6715 for misuse of

Who May File

See the worksheet in Pub. 505, Tax

dyed fuel.

You may file Form 843 or your agent

Withholding and Estimated Tax, to help

Also use Form 843 to request

you figure the excess amount.

may file it for you. If your agent files,

abatement of an overassessment (or

the original or a copy of Form 2848,

Line 3b. Check the appropriate box to

the unpaid portion of an

Power of Attorney and Declaration of

show the type of return, if any, that you

overassessment) if more than the

Representative, must be attached. If

filed.

correct amount of tax (except income,

you are requesting abatement or refund

estate, and gift tax), interest, additions

You must attach Form 941c,

under section 6404(f), your

to tax, or penalties have been

Supporting Statement To

representative must be eligible to

assessed.

Correct Information, or an

practice before the Internal Revenue

CAUTION

equivalent statement, if you are

Excess tier 2 RRTA tax. If you had

Service (IRS). You must sign Form

more than one railroad employer for the

claiming a refund of taxes reported on

2848 and authorize the representative

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

year and your total tier 2 RRTA tax

to act on your behalf for the purposes

withheld or paid for the year was over

of the request. See the Instructions

Line 4

the tier 2 limit, use Form 843 to claim a

for Form 2848 for more information.

refund of your excess amount. See the

If you are filing as a legal

instructions for line 3a. Do not use

Requesting Abatement or

representative for a decedent whose

Form 843 to claim a refund of excess

Refund of Interest Under

return you filed, attach to Form 843 a

tier 1 RRTA tax. Instead, use Form

statement that you filed the return and

Section 6404(e)

1040 or 1040A.

you are still acting as the

Section 6404(e) gives the IRS the

Generally, you must file a separate

representative. If you did not file the

authority to abate interest when the

Form 843 for each tax period and each

decedent’s return, attach certified

additional interest is attributable to IRS

type of tax. Exceptions are provided for

copies of letters testamentary, letters of

errors or delays.

certain claims in the Line 4 instructions

administration, or similar evidence to

on this page.

Section 6404(e) applies only if there

show your authority. File Form 1310,

Statement of Person Claiming Refund

was an unreasonable error or delay in

Do not use Form 843 to claim:

•

Due a Deceased Taxpayer, with Form

performing a managerial or ministerial

A refund or to request an abatement

843 if you are the legal representative

act (defined below) and only relates to

of your income tax. Individuals must

of a decedent.

taxes for which a notice of deficiency is

use Form 1040X, Amended U.S.

required by section 6212(a) and in

Individual Income Tax Return.

which no significant aspect of the error

Corporations that filed Form 1120 or

or delay was caused by the taxpayer.

1120-A must use Form 1120X,

Specific Instructions

This includes income taxes,

Amended U.S. Corporation Income Tax

generation-skipping transfer taxes,

Return. Other income tax filers should

SSN or ITIN. Enter your social security

estate and gift taxes, and certain excise

file a claim on the appropriate amended

number (SSN) or IRS individual

taxes imposed by chapter 41, 42, 43,

tax return.

taxpayer identification number (ITIN). If

•

44, or 45. Section 6404(e) does not

A refund relating to excise taxes

you are filing Form 843 relating to a

allow abatement of interest for

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

joint return, enter SSNs or ITINs for

employment taxes or other excise

2290. See Form 720X, Amended

both you and your spouse.

taxes. See Pub. 556, Examination of

Quarterly Federal Excise Tax Return;

Returns, Appeal Rights, and Claims of

Form 4136, Credit for Federal Tax Paid

Line 3

Refund, for more information.

on Fuels; Form 8849, Claim for Refund

of Excise Taxes; Schedule C of Form

Line 3a. Check the appropriate box to

Managerial act. The term “managerial

720, Quarterly Federal Excise Tax

show the type of tax, penalty, or

act” means an administrative act that

Return; Pub. 378, Fuel Tax Credits and

addition to tax. If you are filing a claim

occurs during the processing of your

Cat. No. 11200I

Instructions For Form 843 - Claim For Refund And Request For Abatement - Internal Revenue Service - 2002

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