Instructions For Form 843 - Claim For Refund And Request For Abatement - Internal Revenue Service - 2008

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Department of the Treasury
Instructions for Form 843
Internal Revenue Service
(Rev. February 2008)
Claim for Refund and Request for Abatement
A refund or abatement of interest,
claim a periodic refund instead of
Section references are to the Internal
penalties, or additions to tax caused by
waiting to claim an annual credit on
Revenue Code unless otherwise noted.
certain IRS errors or delays, or certain
Form 4136.
General Instructions
erroneous written advice from the IRS.
Use Form 8849, Claim for Refund of
A refund or abatement of a penalty or
Excise Taxes, to claim a refund of
addition to tax due to reasonable cause
excise taxes other than those resulting
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or other reason (other than erroneous
from adjustments to your reported
Penalty for erroneous refund claims.
advice) allowed under the law.
liabilities. See IRS Publication 510,
If you claim an excessive amount of
A refund of the penalty imposed
Excise Taxes, for the appropriate forms
refund or credit relating to income tax,
under section 6715 for misuse of dyed
to use to claim excise tax refunds.
you may be liable for a penalty of 20%
fuel.
Use Form 8379, Injured Spouse
of the amount that is determined to be
Allocation, to claim your portion of a
If you received an IRS notice
excessive. See Penalty for Erroneous
joint refund used to offset your
TIP
notifying you of a change to an
Claim for Refund on page 2.
spouse’s past due obligations.
item on your tax return, or that
Individuals, estates, and trusts filing
Paid tax return preparer. Generally,
you owe interest, a penalty, or addition
within 1 year after the end of the year in
anyone you pay to prepare your claim
to tax, follow the instructions on the
which a claim of right adjustment under
must sign it in the space provided. The
notice. You may not have to file Form
section 1341(b)(1), a net operating loss
preparer must give you a copy of the
843.
(NOL), a general business credit, or net
claim for your records. Someone who
section 1256 contracts loss arose, can
prepares your claim but does not
Do not use Form 843 when you must
use Form 1045, Application for
charge you should not sign your claim.
use a different tax form.
Tentative Refund, to apply for a refund
Use Form 1040X, Amended U.S.
Purpose of Form
resulting from any overpayment of tax
Individual Income Tax Return, to
due to the claim of right adjustment or
change any amounts reported on Form
Use Form 843 to claim a refund or
the carryback of the loss or unused
1040, 1040A, 1040EZ, 1040EZ-T,
request an abatement of certain taxes,
credit. Individuals also can get a refund
1040NR, or 1040NR-EZ, to change
interest, penalties, and additions to tax.
by filing Form 1040X instead of Form
amounts previously adjusted by the
1045. An estate or trust can file an
Do not use Form 843 to request a
IRS, or to make certain elections after
amended Form 1041, U.S. Income Tax
refund of income tax or to amend a
the prescribed deadline (see
Return for Estates and Trusts.
previously filed income tax return.
Regulations sections 301.9100-1
Corporations (other than S
through -3).
Note. You cannot request an
corporations) can use Form 1139,
Use Form 1120X, Amended U.S.
abatement of income, estate, or gift
Corporation Application for Tentative
Corporation Income Tax Return, to
taxes.
Refund, to apply for a quick refund of
correct Form 1120 or 1120-A as
taxes from an election to deduct a
Use Form 843 to claim or request the
originally filed, or as later adjusted by
public utility property disaster loss
following.
an amended return, a claim for refund,
under section 1400N(o), an
A refund of tax, other than a tax for
or an examination, or to make certain
overpayment of tax due to a claim of
which a different form must be used.
elections after the prescribed deadline
right adjustment under section
An abatement of tax, other than
(see Regulations sections 301.9100-1
1341(b)(1), or the carryback of an NOL,
income, estate, or gift tax.
through -3).
a net capital loss, or an unused general
A refund of excess social security or
Use Form 720X, Amended Quarterly
business credit.
railroad retirement (RRTA) tax withheld
Federal Excise Tax Return, to make
by any one employer, but only if the
adjustments to liability reported on
Separate Form for Each
employer will not adjust the
Forms 720 you have filed for previous
overcollection. See the instructions for
quarters. Do not use Form 720X to
Period
line 6.
make changes to claims made on
A refund of social security or
Schedule C (Form 720), except for the
Generally, you must file a separate
Medicare taxes that were withheld in
section 4051(d) tire credit and section
Form 843 for each tax period and each
error. If you are a nonresident alien
6426 fuel credits.
type of tax. There are exceptions for
student, see Pub. 519 for specific
Use Form 730, Monthly Tax Return
certain claims. See the instructions for
instructions.
for Wagers, to claim a credit or refund
line 5.
A refund of excess tier 2 RRTA tax
of wagering tax.
when you had more than one railroad
Use Form 4136, Credit for Federal
Who Can File
employer for the year and your total tier
Tax Paid on Fuels, to claim a credit
2 RRTA tax withheld or paid for the
against your income tax for certain
You can file Form 843 or your agent
year was more than the tier 2 limit. See
nontaxable uses (or sales) of fuel
can file it for you. If your agent files
the instructions for line 3.
during the income tax year. Also, use
Form 843, the original or copy of Form
A refund of employment taxes when
Form 4136 if you are a producer
2848, Power of Attorney and
you reported and paid more federal
claiming a credit for alcohol fuel
Declaration of Representative, must be
income tax on your employment tax
mixtures or biodiesel mixtures.
attached. You must sign Form 2848
return than you actually withheld from
However, you can use Form 8849,
and authorize the representative to act
an employee.
Claim for Refund of Excise Taxes, to
on your behalf for the purposes of the
Cat. No. 11200I

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